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Commentary

The general rules (Spain)

49 Spain

The general rules (Spain)

The general rule for services supplied to overseas (ie non-Spanish established) business customers (B2B) is:

  1. Ìý

    •ÌýÌýÌýÌý Spanish VAT does not apply; and

  2. Ìý

    •ÌýÌýÌýÌý any VAT accounting requirements are deemed

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