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V2256-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Web development services provided from Spain without physical presence in Dominican Republic are only taxable in Spain

A Spanish company inquired whether income from developing a website for a Dominican company was subject to tax in that country. The DGT ruled that, as there is no physical presence in the Dominican Republic, the income can only be taxed in Spain.

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2017-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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