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V2279-18 ·1 August 2018 ·consulta-vinculante Medium impact
Tax

Printing brochures from a digital file may be considered a supply of goods subject to VAT

An individual queried whether printing brochures for a US entity constitutes a provision of services or a supply of goods. The DGT ruled that if the content is merely reproduced on physical media, it is a supply of goods.

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2018-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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