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Practical tools for informed decision-making.
A Spanish company asked whether security services provided to an Italian company's permanent establishment in Spain were subject to VAT. The DGT stated that such services are considered rendered in Spain as they are related to immovable property located there.
The services provided to an Italian company's permanent establishment in Spain are subject to Spanish VAT due to their connection with immovable property in Spain.
The tax team reviews your specific situation.
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