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V1530-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

Services contracted with non-resident entities for transfers from Spain are taxable in Spain

A Spanish remittance company asks whether payments for services provided by a bank in the Dominican Republic are subject to Spanish taxation. The DGT responds that since the services are used in the company's economic activity in Spain, they are considered income earned within Spanish territory.

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2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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