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An educational company, whose activity is exempt from VAT, has enquired whether it must apply the reverse charge mechanism when receiving services from suppliers not established in Spain. The DGT has ruled that the tax must be settled and paid, but it cannot be deducted when carrying out exempt activities.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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