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A resident in Spain inquired whether accounting and financial advisory services provided remotely to an Ecuadorian company are subject to Spanish VAT. The DGT ruled that, as the Ecuadorian company has no registered office or establishment in Spain, the provision of services is not subject to the tax.
Cuestión planteada Dónde se entienden realizados los servicios prestados por la consultante a la empresa ecuatoriana y, en consecuencia, la sujeción o no al IVA español de los servicios prestados.
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