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V1705-17 ·30 June 2017 ·consulta-vinculante Medium impact
FISCAL

Services from a parent to its subsidiary may be exempt from VAT if the parent assumes economic risk

The consultation examines whether services from a parent to its subsidiary and from an AIE to a subsidiary are subject to VAT. The DGT determines that if the parent assumes economic risk, there are no two distinct tax liable parties and no taxable supply.

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2017-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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