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V3832-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Wealth management services provided to non-residents may be outside the scope of VAT depending on the recipient and actual use

A consulting entity provides advisory and wealth management services to clients not established in Spain. The DGT has determined that these services constitute a single supply and that their VAT liability will depend on the status of the recipient and whether the service is actually used within Spanish territory.

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Lifecycle

2015-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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