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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An employment promotion company has requested a ruling on whether services provided by its sole partner from abroad are subject to VAT. The DGT indicates that liability will depend on whether the relationship is one of professional independence or employment dependency, analysing the organisation of resources, remuneration, and responsibility.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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