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V3249-15 ·22 October 2015 ·consulta-vinculante Medium impact
Tax

VAT should not be charged on transport services provided to a permanent establishment in Tenerife

A transport company sought clarification on whether to apply VAT to invoices for services provided to a public entity based in Madrid, but whose services are destined for a centre in Tenerife. The DGT ruled that the service is not subject to tax as it is not located within the territory to which VAT applies.

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2015-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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