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A Spanish company has requested clarification on whether repair and maintenance services carried out on premises in Portugal and Greece for a Spanish client are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that, as these services relate to real estate located outside of Spain, they are not subject to Spanish taxation.
This ruling clarifies the territorial scope of VAT for property maintenance services, confirming that services linked to foreign real estate fall outside the Spanish tax jurisdiction.
The tax team reviews your specific situation.
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