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V3134-15 ·16 October 2015 ·consulta-vinculante Medium impact
Tax

Mediation services to clients outside the Community may be subject to VAT if their effective use is in Spain

It is inquired whether mediation services provided by a Spanish entity to clients abroad are subject to VAT. The DGT explains that, although the general rule places the transaction outside of Spain based on the client's headquarters, the rule of effective use could apply if the service is used to carry out operations in Spanish territory.

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2015-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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