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V2492-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

VAT applicability for supervision and marketing services to non-EU companies depends on effective use in Spain

A self-employed professional inquired whether their team supervision services in India and digital marketing services for a UK company are subject to VAT. The DGT ruled that, although these do not qualify as electronic services due to the requirement for human intervention, they could be subject to VAT if it is demonstrated that their effective use or exploitation occurs within Spanish territory.

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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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