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A boat maintenance professional seeks clarification on whether her services are subject to VAT when the client is a British Virgin Islands entity with a home port in Spain. The DGT rules that VAT applicability depends on whether the client acts as a business or professional and whether they have their registered office or a permanent establishment in Spain.
This ruling clarifies the VAT obligations for service providers dealing with non-resident clients, emphasizing the importance of determining the client's tax status and their physical presence in Spain.
The tax team reviews your specific situation.
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