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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company has enquired whether its advertising and market research services are subject to taxation in Spain when the client is located abroad but the services are used for clients in Spain. The DGT explains that, even if the client is foreign, if the service is effectively used to carry out transactions subject to VAT in Spain, the effective use rule will apply.
The tax team reviews your specific situation.
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