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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Legal services location depends on immovable property link
V0368-22
Translation services may be exempt from VAT if they constitute a personal contribution distinct from the original work
V1919-21
Customer acquisition services for non-EU gambling operators are subject to VAT if effectively used in Spain
V2641-20
Consultancy services to a Swiss entity may be subject to VAT if their effective use occurs in Spain
V0139-20
Commercial advisory services to an Andorran entity are not subject to VAT, unless used for taxable transactions in Spain
V1468-19
Advertising and marketing services are not deemed performed in Spain if the recipient carries out no taxable transactions in the territory
V1479-19
The effective use rule may apply to electronic services provided to entities outside the EU
V1200-19
Sale of bidding rights and software licences may be classified as electronically supplied services
V0650-19
Textile design services may be subject to VAT in Spain if their effective use occurs within national territory
V0529-19
Consultancy services to foreign companies are not subject to VAT, unless the effective use rule applies
V3156-18
Assignment of image rights to non-residents is not subject to VAT if there is no effective use in Spain
V2932-18
Consultancy services received by a Canary Islands subsidiary may be subject to VAT if used for mainland operations
V2141-18
Legal advisory services may be taxable in Spain if their effective use occurs within national territory
V2306-17
Advertising services to gambling entities outside Spain may be subject to VAT if effectively used in Spain
V2269-17
Marketing services provided to an entity in Mexico are not subject to VAT, unless effectively used in Spain
V2209-17
Advertising provided to a Swiss entity may be taxable in Spain if effectively used within national territory
V1455-17
Advertising and market research services may be taxable in Spain if their effective use is within national territory
V5066-16
Mediation services on behalf of others may be exempt from VAT if the recipient is a Canarian professional
V3170-16
Mediation services for a Chinese agency may be subject to VAT if used for operations in Spain
V2392-16
Advertising services to companies based outside Spain are not subject to VAT unless effectively used within national territory
V1768-16
VAT should not be charged on translation services provided to non-established businesses, unless the effective use rule applies
V4124-15
Services rendered on behalf of another are not located in Spain if the manufacturer carries out no VAT-taxable operations in Spanish territory
V3619-15
Mediation services to clients outside the Community may be subject to VAT if their effective use is in Spain
V3134-15
Storage and digitisation services exempt from VAT in Spain if recipient has no permanent establishment
V0450-15
Legal advisory services to recipients outside Spain are not subject to VAT, unless effective use occurs within national territory
V0342-15
Mediation services for a US entity not subject to VAT
V1821-14
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