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V1716-25 ·23 September 2025 ·consulta-vinculante Low impact
Tax

La actividad de streaming se califica como prestación de servicios por vía electrónica sujeta al IVA si se localiza en el territorio de aplicación del impuesto

Lifecycle

2025-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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