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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company asks whether logistical services provided to a US entity are subject to VAT and whether the US entity has a permanent establishment in Spain. The DGT responds that VAT applicability depends on whether the US entity has a permanent establishment, a fixed place of business or a place of residence in Spain.
The tax team reviews your specific situation.
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