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V2483-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

Technical support services to a Swiss company not subject to Spanish VAT

A Swiss company without a permanent establishment in Spain asks whether technical support services contracted in Spain are subject to Spanish VAT. The DGT responds that, as the recipient is a foreign enterprise, the services are not considered rendered in Spain under the general rule of location.

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2021-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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