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V1974-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Transactions not subject to tax under place of supply rules must be included in the turnover for SII purposes

A real estate rental intermediary asks whether services provided in other Member States, which are not subject to Spanish VAT due to place of supply rules, should be included in the turnover calculation that triggers the obligation to use the Immediate Supply of Information (SII) system. The DGT rules that they must be included in said calculation.

In 6 key points

Lifecycle

2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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