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A query was raised regarding whether textile brokerage services provided by an agent to a Chinese manufacturer for a Spanish multinational should be located according to general rules or the effective use rules. The DGT determined that, as the Chinese manufacturer does not carry out VAT-taxable operations in Spain, the effective use rule cannot be applied, and the service falls outside the scope of the tax.
This ruling clarifies the application of VAT location rules for intermediary services, confirming that the effective use rule cannot be invoked if the principal manufacturer has no taxable presence in Spain.
The tax team reviews your specific situation.
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