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V3090-16 ·4 July 2016 ·consulta-vinculante Medium impact
Tax

Sale of software licences and remote maintenance to a Mexican company is not subject to VAT

A company has requested clarification regarding the location of the sale of software licences and remote maintenance services to a client in Mexico. The DGT has determined that, as the recipient is a foreign entity, the transaction is not subject to Spanish VAT.

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2016-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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