- TEAC resolution dated 25/01/2024
- Issue regarding the place of provision of promotion and advertising services for VAT purposes
- Amendment of article 70.2 of the VAT Law by Law 31/2022
- Directive 2006/112/EC allows Member States to use the effective use or exploitation clause to prevent competition distortions and double taxation
- Article 70.2 of the VAT Law is in line with this directive
- Refers to previous criteria in R.G. 00-5793-2020 (26-01-23)
- References to relevant laws and directives
- Concepts include taxable event, VAT, applicable regulations, service provision, and advertising
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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