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A Spanish company provides administrative support (back-office) services to an insurer in Bulgaria. The DGT has ruled that these services do not constitute mediation or insurance services and are therefore not exempt; however, as the client is a Bulgarian company, the transaction is not subject to Spanish VAT.
Cuestión planteada Lugar de realización de dichos servicios a efectos del Impuesto sobre el Valor Añadido.
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