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Un escritor de artículos de informática consultó si la cesión de sus derechos de explotación a una plataforma estadounidense estaba sujeta o exenta de IVA. La DGT determina que, al ser el destinatario un profesional con sede en un país tercero sin establecimiento en España, la operación no se encuentra sujeta al impuesto.
The tax team reviews your specific situation.
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