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V0197-23 ·8 February 2023 ·consulta-vinculante Low impact
FISCAL

La entidad que actúa como consignataria en nombre propio es el sujeto pasivo de la importación y puede deducir el IVA devengado

Lifecycle

2023-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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