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V2223-19 ·19 August 2019 ·consulta-vinculante Medium impact
FISCAL

Malaysian accounting services not subject to Spanish taxation due to no material provision in Spain

A Spanish company asked whether payments for accounting services to a Malaysian entity constituted technical services subject to Spanish taxation. The DGT concludes that although these are technical services under the Convention, they do not originate in Spain as they are not materially provided on Spanish soil.

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2019-08-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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