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V2713-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Consultancy services provided to a UK company may be subject to Spanish VAT based on actual use

A UK company has enquired whether advisory services provided by a Spanish entity are subject to Spanish VAT and whether it can recover the tax incurred when goods or services are intended for resale. The DGT explains that taxability depends on whether the service is effectively used in Spain and analyses the possibility of VAT refunds based on the principle of reciprocity with the United Kingdom.

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2021-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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