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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A dental clinic inquires whether the supply of orthodontic appliances and their fitting by an orthodontist are subject to VAT and whether they can be invoiced separately, in addition to the IRPF withholding. The DGT responds that the operation is a single supply exempt from VAT and that the IRPF withholding applies to the total amount.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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