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V3082-16 4 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Rules on the location of services, reverse charge mechanism, and valuation in related-party transactions

An educational company has requested clarification regarding the location of services, the tax base for transactions with related parties, VAT deductibility, and reporting obligations. The DGT clarifies that the reverse charge mechanism must be applied, the normal market value must be used for related-party transactions, and specific VAT returns must be submitted.

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