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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An individual is inquiring whether their consultancy services provided to a UK company (with the final recipient in Italy) are subject to VAT. The Directorate General for Taxes (DGT) explains that while the general rule places the transaction outside of Spain, the criterion of effective use and exploitation within Spanish territory could apply.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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