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V0387-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Entity liable for import and intra-Community acquisition VAT, but not for toll manufacturing services

An Icelandic company has requested a ruling regarding the VAT treatment of its pharmaceutical manufacturing operations in Spain. The DGT has determined that the company is a taxable person for imports and intra-Community acquisitions, but that the shipment of products to the United Kingdom and toll manufacturing services are not subject to the tax.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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