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Practical Handbook VAT 2021

Rule of effective use

Con efectos 1 de enero de 2021, se modifica el artículo 70. Dos de la Ley del IVA, para dejar de aplicar la regla especial de uso efectivo a los servicios que se entienden realizados, conforme a las reglas de localización, en Canarias, Ceuta y Melilla.