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A natural person has requested a ruling regarding the taxation of mobile phone rentals and tourist services for employees of foreign companies. The DGT indicates that leasing mobile phones to non-resident companies is generally not subject to VAT, unless the effective use clause applies if they are used to carry out taxable operations in Spain.
This ruling clarifies the VAT treatment for mobile device leasing to non-resident entities, highlighting the importance of the 'effective use' principle in determining the place of supply.
The tax team reviews your specific situation.
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