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V2822-18 ·26 October 2018 ·consulta-vinculante Low impact
Tax

La sujeción al IVA de servicios de desarrollo de aplicaciones depende de la existencia de un establecimiento permanente en España o del uso efectivo en territorio español

Lifecycle

2018-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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