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An electric power company has requested clarification on whether its electricity supplies to entrepreneurs not established in Spain are subject to VAT. The DGT ruled that if the recipients are resellers without a registered office, permanent establishment, or domicile in Spanish territory, the supplies are not considered to have taken place in Spain and are therefore not subject to the tax.
This ruling clarifies the VAT implications for energy companies supplying non-resident resellers, confirming that the absence of a physical presence or domicile in Spain exempts these transactions from Spanish VAT.
The tax team reviews your specific situation.
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