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Practical manual for VAT 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

Practical manual for VAT 2022.

Provisions of services

In order to consider the provision of services in the territory of application of Spanish VAT, different criteria are used depending on the service provided.

General rule
Special rules

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Updated webpage: 25/July/2023