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V3747-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Catering services physically provided in Spain are subject to VAT

A Spanish company has requested clarification on whether VAT should be applied to a catering service provided in Barcelona to a French company. The Directorate-General for Taxes (DGT) has ruled that, as the service is physically provided within Spanish territory, it is deemed to have taken place in Spain.

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2016-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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