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V1921-19 ·22 July 2019 ·consulta-vinculante Medium impact
Tax

Services provided to a UK company are exempt from Spanish VAT

A telecommunications engineer enquires about VAT liability for services rendered to a UK company and his IRPF obligations. The DGT determines that the transaction is exempt from Spanish VAT and that the professional must make IRPF payments in instalments due to the absence of prior withholdings.

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2019-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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