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V2680-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Mediation services to non-EU entities may be subject to VAT if their effective use is in Spain

A mediator has requested clarification regarding the VAT liability of services provided to clients in the United Kingdom and Israel. The DGT clarifies that, following Brexit, the United Kingdom is considered a third country and that VAT liability will depend on the location of the recipient or the effective use and enjoyment of the service in Spain.

In 6 key points

Lifecycle

2021-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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