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V2209-17 ·4 September 2017 ·consulta-vinculante Medium impact
Tax

Marketing services provided to an entity in Mexico are not subject to VAT, unless effectively used in Spain

A professional inquires whether her marketing and social media management services for a Mexican entity are subject to VAT. The DGT rules that, as the recipient is an entity not established in Spain, the provision is not subject to VAT, unless the rule of effective use within Spanish territory applies.

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Lifecycle

2017-09-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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