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V3336-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Services from Canary Islands to peninsula hotels taxed at recipient's location

A Canary Islands company asks whether its animation and excursion services for peninsula hotels are subject to VAT. The DGT states that the location is determined by the recipient's establishment and that the taxpayer is the receiving business.

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Lifecycle

2016-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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