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V1530-16 13 April 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de bienes muebles

VAT liability in industrial machinery leasing and reporting obligations

A machinery leasing company asks about the location of its services and its reporting obligation in the annual declaration. The DGT clarifies location rules based on the recipient type and the effective use criterion.

The question raised

Place of supply of the services described. Annual declaration of transactions with third parties.

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