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V3436-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Reverse charge mechanism applies to web hosting and advertising services from non-Spanish providers

A partnership engaged in web design and marketing has requested clarification on how to locate and declare hosting and advertising services received from providers in other Member States or third countries. The DGT ruled that, as the applicant is a professional entrepreneur, the services are located in Spain and the reverse charge mechanism must be applied.

In 6 key points

Lifecycle

2016-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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