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V0390-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Intra-Community acquisitions of goods for free zone use may be exempt from VAT

The applicant seeks clarification on the VAT treatment of intra-Community acquisitions of goods destined for a free zone for subsequent export. The Directorate-General for Taxes (DGT) clarifies that the 2023 regulatory amendment is technical in nature and maintains the exemption for goods linked to free zones.

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2023-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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