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V2843-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Musical performances for a Spanish company are subject to VAT even if carried out abroad

A singer enquired whether her performances in Saudi Arabia, contracted by a Spanish company, were subject to VAT. The DGT ruled that, as the recipient is a business operator in Spain, the general rule of location applies.

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

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