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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional enquired whether their search engine evaluation services provided to an Australian company were subject to VAT and Personal Income Tax (IRPF). The DGT indicates that the transaction is not subject to VAT if no effective use or exploitation occurs in Spain, and that the income is taxable under IRPF as income from economic activities.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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