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VAT practical manual 2022.
Chapter 3. Deliveries of goods and provision of services by companies and professionals
Deliveries of goods and provision of services by companies and professionals
D) Operations carried out in the territory

VAT practical manual 2022.

Provisions of services

To consider services provided in the territory of application of Spanish VAT to be performed, different criteria are used depending on the service provided.

General rule
Special rules

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Updated webpage: July 25, 2023