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V1491-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Expenses for a Cuban permanent establishment are VAT-exempt and not to be included in SII

A company asked whether expenses for its office in Cuba (rent, phone, internet, mobiles and food) were subject to Spanish VAT and should be reported in the SII. The DGT responds that these expenses are not subject to Spanish VAT and should not be included in SII records.

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2024-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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