- Resolution issued by TEAC on 25/01/2024
- Regarding the place of provision of promotion and advertising services for VAT purposes
- Modification of article 70.2 of the VAT Law by Law 31/2022
- Effective date of the new regulation is 1st January 2023
- Reiterates criteria from previous resolution RG. 00-05793-2020 (26-01-23)
- References to the Budget Law for 2023 and the VAT Law
- Concepts include taxable event, VAT, applicable regulations, and services provided.
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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