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A cooperative has requested clarification on whether advertising campaign payments made by its Canarian members should be subject to the Canarian General Indirect Tax. The DGT examines the location of services under VAT rules and clarifies that it lacks jurisdiction to rule on the Canarian tax.
Cuestión planteada Si por las cuotas percibidas en concepto de publicidad de los cooperativistas canarios debe repercutir el Impuesto General Indirecto Canario.
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