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New guides on the latest Spanish tax and immigration developments.
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Una sucursal de una entidad británica consulta si sus servicios de captación de clientes para una entidad fuera de la UE están sujetos a IVA o exentos por mediación. La DGT determina que, si la labor es de mediación activa y no mero suministro de información, el servicio se considera realizado en España por uso efectivo y está exento, pero no permite la deducción de cuotas soportadas.
The tax team reviews your specific situation.
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