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V1527-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Location and taxability of transport services depend on whether acting on own account or on behalf of another

An international transport company has requested clarification regarding the VAT treatment of its services and subcontracting. The DGT clarifies that the location and taxability depend on whether the company acts on its own account or as an intermediary, as well as the recipient's status as a taxable person.

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2017-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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