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Una empresa consultó si sus servicios de captación de clientes para entidades de juego y bolsa fuera de la UE estaban sujetos al IVA. La DGT determina que, aunque el destinatario sea extranjero, si el servicio se utiliza para realizar operaciones sujetas al IVA en España, se aplica la regla de uso efectivo.
The tax team reviews your specific situation.
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