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V2663-20 ·17 August 2020 ·consulta-vinculante Medium impact
Tax

VAT applicability to mediation services depends on whether effective use or exploitation occurs in Spain

A mediator resident in Spain has requested clarification on whether services provided to a Norwegian entity are subject to VAT and how they should be invoiced. The DGT explains that, even if the recipient is foreign, the service may be taxable in Spain if it is effectively used or exploited within Spanish territory to carry out transactions subject to the tax.

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Lifecycle

2020-08-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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