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V1373-15 ·30 April 2015 ·consulta-vinculante Medium impact
Tax

Long-term rental of recreational boats by foreign companies not subject to Spanish VAT if placed in foreign country

A French company without a establishment in Spain asks whether long-term rental of recreational boats to Spanish end consumers is subject to Spanish VAT. The DGT determines that, as the company has no establishment or permanent presence in Spain and the placement occurs in France, the service is considered to be provided outside Spain.

In 6 key points

Lifecycle

2015-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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