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V2385-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Vehicle leasing and brokerage services subject to VAT according to place of supply rules

The taxpayer queried whether vehicle leasing and related brokerage services are subject to VAT in mainland Spain or the Canary Islands. The DGT ruled that taxability depends on whether the lease is short-term or long-term, and on the location of the recipient or where the vehicle is made available.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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