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V3348-15 ·29 October 2015 ·consulta-vinculante Medium impact
Tax

Location of translation, staffing, and equipment rental services depends on effective use in Spain

An event services company enquired whether its provisions are located in Spain. The DGT indicates that if the recipient is a business outside Spain, the general rule is that the transaction is not located in Spain, unless the effective use clause applies.

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2015-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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