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VAT liability of services by partners to the company

In the case of partners who provide their services to a company in which the ownership or right to use the main assets for the exercise of the activity that constitutes its corporate purpose belongs to the entity itself, they will be excluded from the scope of application of the Value Added Tax to the extent that a fundamental element, such as the arrangement of their own resources, does not concur.

Source: audiconsultores-etlglobal.com

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