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V3490-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Maintenance of a web portal is considered a service provided by electronic means for localisation purposes

An entity requested clarification on whether the maintenance of a socio-cultural information portal constitutes a service provided by electronic means. The DGT has determined that it does, though it clarifies that advertising services on said website do not fall into this category.

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Lifecycle

2015-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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