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V1657-14 ·30 June 2014 ·consulta-vinculante Medium impact
Tax

Maritime transport intermediation commissions may be subject to passive investment

A travel agency asks about passive investment applying to maritime transport services and their commissions. The DGT clarifies that maritime transport may be subject to Spanish VAT according to location rules, and commissions to non-resident customers are intracommunity services with passive investment.

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2014-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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