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V2001-14 ·25 July 2014 ·consulta-vinculante Medium impact
Tax

Services of mediation provided to a German company are exempt from Spanish VAT

A Spanish company asks whether its sales intermediation services for a German company are subject to Spanish VAT. The DGT responds that, as the recipient is a business established in another EU member state, it constitutes an intracommunity operation exempt in Spain.

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2014-07-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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