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A brokerage company in the purchase and sale of vessels asks whether it must charge VAT for its services. The DGT indicates that the application of the tax will depend on whether the recipient is a businessperson or a professional and where the effective use of the service takes place.
Question posed: Must the applicant charge Value Added Tax for said brokerage service?
If the recipient is a businessperson or a professional without a registered office or permanent establishment in Spain, the service shall not be subject to VAT, unless its effective use takes place in Spanish territory. If the recipient does not act as a businessperson or a professional and the brokerage operation is carried out in Spain, the service shall be subject to the tax. Location is determined according to the rules of Articles 69, 70, and 72 of Law 37/1992.
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