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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultancy firm from mainland Spain asks whether its services to a gambling company based in Melilla are subject to Spanish VAT or to IPSI. The DGT responds that, as the recipient is a business based in Melilla, the provision is not considered to have taken place within the territory of application of VAT.
The tax team reviews your specific situation.
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