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A tour guide enquires whether services provided to a foreign company are subject to VAT and if input VAT can be deducted. The DGT rules that the provision is not subject to tax due to the location of the recipient, and that the right to deduction will depend on meeting legal requirements.
Question raised: Whether the service is subject to Value Added Tax. Deductibility of the VAT incurred for the provision of the service.
Tour guide services provided to entrepreneurs or professionals who do not have a registered office, permanent establishment, or domicile in Spain are not subject to VAT pursuant to Article 69.One.1º of Law 37/1992. Regarding deduction, the taxpayer may deduct the amounts incurred in Spain provided that the requirements of Articles 92, 93, 95, 97, and 99 of Law 37/1992 are met.
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