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An individual inquired whether providing documentation services to a Belgian company is subject to VAT and if registration in the ROI is required. The DGT ruled that, as the recipient is a taxable person in another Member State, the transaction is not carried out in Spanish territory and requires registration in the registry.
Cuestión planteada Lugar de realización de los servicios prestados por el consultante y así como necesidad de inscripción en el Registro de Operadores Intracomunitarios (ROI).
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