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V2418-21 ·16 September 2021 ·consulta-vinculante Medium impact
Tax

Services provided to a non-resident EU client are not subject to Spanish VAT

A company sought clarification on whether its storage, support, and transport services provided to an EU client with a Spanish VAT number were subject to Spanish VAT. The Directorate General for Taxes (DGT) ruled that since the client does not have a registered office or permanent establishment in Spain, the transaction is not subject to Spanish VAT.

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2021-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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