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Un Colegio de Procuradores consulta si el cobro de una cuota variable a procuradores no adscritos pero que actúan en su demarcación está sujeto al IVA. La DGT determina que, al estar los destinatarios en Canarias, Ceuta o Melilla, las prestaciones no se entienden realizadas en el territorio de aplicación del impuesto.
The tax team reviews your specific situation.
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