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Una empresa consultante pregunta si sus servicios de asesoramiento para la contratación de publicidad a favor de un operador de juego en Ceuta están sujetos al IVA. La DGT determina que, aunque el destinatario esté en Ceuta, se aplicará la regla de uso y explotación efectivos si el servicio se utiliza para realizar operaciones sujetas al impuesto en territorio español.
The tax team reviews your specific situation.
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