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An individual inquires whether they must invoice with VAT and IRPF withholding for commercial intermediation services provided to a Colombian company. The DGT determines that the service is not subject to VAT if the client has no registered office or establishment in Spain and is not effectively used in Spanish territory, and that the IRPF withholding will depend on whether the Colombian company has a permanent establishment or if the income constitutes a deductible expense for it.
The tax team reviews your specific situation.
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