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V1768-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

Advertising services to companies based outside Spain are not subject to VAT unless effectively used within national territory

A professional has requested a ruling on the VAT and Income Tax (IRPF) treatment of advertising services provided via internet applications. The DGT indicates that these services are not subject to VAT if the recipient has no registered office or establishment in Spain, unless the effective use rule within Spanish territory applies.

In 6 key points

Lifecycle

2016-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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