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V3187-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Marketing services provided to a UK company may be subject to VAT if used in Spain

A Spanish company provides marketing and sales support services to a client in the United Kingdom. The DGT examines whether these services are subject to VAT in Spain due to their effective use within national territory and whether the British client can recover the tax incurred.

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2021-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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