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V2230-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Supply of satellites with software and ancillary services is not subject to VAT if made available in the USA

A Spanish company has requested a ruling on whether the purchase of 16 satellites from a US entity, including software and training services, is subject to VAT in Spain. The Directorate-General for Taxes (DGT) has determined that the transaction constitutes a single supply of goods and, as the goods are made available in the United States, the transaction does not take place in Spanish territory.

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2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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