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V2392-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Mediation services for a Chinese agency may be subject to VAT if used for operations in Spain

A Spanish company provides mediation services to a travel agency in China to facilitate contact with tourism providers in Spain. The DGT examines whether these mediation services are subject to VAT, depending on whether the company acts on behalf of a third party or on its own account, and whether the effective use rule applies.

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2016-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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