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V4046-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Expert reports provided to a non-established Irish entrepreneur are not subject to VAT in Spain

A professional enquired whether the preparation of expert reports for an Irish-based company was subject to VAT in Spain. The DGT ruled that, as the recipient is an entrepreneur not established in Spanish territory, the transaction is not located in Spain and is therefore not subject to the tax.

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2015-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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