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A tour guide has requested clarification on whether their services are subject to VAT and which IAE headings apply. The DGT has determined that, as the recipient is a business not established in Spain, the provision of services is not subject to the tax.
Cuestión planteada Si el servicio se encuentra sujeto al Impuesto sobre el Valor Añadido. Si los epígrafes 882 y 883 del IAE son aplicables a la actividad desarrollada.
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