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Un profesional pregunta cómo debe tributar la adquisición de programas informáticos en línea, su mantenimiento y material informático procedente de la UE y terceros países. La DGT responde que los servicios digitales se sujetan por inversión del sujeto pasivo y que los bienes tributan según sean adquisiciones intracomunitarias o importaciones.
The tax team reviews your specific situation.
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