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A commercial agent in Spain has enquired whether services provided to a Dutch company qualify as intra-Community supplies. The DGT has ruled that, provided the Dutch company has no registered office or permanent establishment in Spain, the transaction constitutes an intra-Community supply of services.
Cuestión planteada Consideración de los servicios referidos como prestación intracomunitaria de servicios de conformidad con la Ley del Impuesto sobre el Valor Añadido.
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