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V0209-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Supplies of goods for export are VAT exempt subject to effective exit requirements

A manufacturer of power generators has requested clarification regarding VAT treatment and customs deadlines for its exports. The DGT clarifies that VAT exemption depends on the effective exit of the goods and that the tax liability arises when the goods are made available to the purchaser.

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2022-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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