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V3154-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Services provided to legal entities in other Member States may be outside the scope of Spanish VAT under place of supply rules

An educational institution has enquired about its invoicing obligations, intra-Community operator status, and Form 349 when providing services to entities within the EU. The DGT has ruled that if the services are located in the Member State of the recipient, they are not subject to VAT in Spain.

In 6 key points

Lifecycle

2019-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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