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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

Cuestión planteada Lugar de realización de los servicios descritos. Declaración anual de operaciones con terceros.

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