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V0395-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Not considered a manufacturer when using only semi-finished plastic products, but intra-Community acquisition applies

A cardboard case company has queried whether it qualifies as a manufacturer when using laminated cardboard and whether purchasing raw materials within the EU constitutes an intra-Community acquisition. The DGT has determined that a company is not a manufacturer if it only uses semi-finished products, but it is a taxpayer via intra-Community acquisition if it purchases within the EU.

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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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