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V1857-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Catering services physically provided in Spain are subject to Spanish VAT

A German company has enquired whether catering services contracted from a French entity to be served in Barcelona are subject to Spanish VAT and whether it can recover said tax. The DGT ruled that the service is subject to Spanish VAT due to its physical location and that any refund will depend on compliance with the requirements of Article 119 of the VAT Act.

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2015-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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