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V1821-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Mediation services for a US entity not subject to VAT

A Spanish company asks whether its commercial mediation services for a US entity are subject to VAT. The DGT determines that, as the recipient has no establishment or seat in Spain, the services are not located within the national territory and the effective use rule does not apply.

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2014-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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