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V0338-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to deliveries to the International Olive Council if for official use

A company requested clarification on whether the supply of goods and services to the International Olive Council (IOC) is exempt from VAT. The DGT ruled that, pursuant to the Headquarters Agreement, these transactions are exempt provided they are intended for the organisation's official use.

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2020-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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