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V0396-17 ·14 February 2017 ·consulta-vinculante Medium impact
Tax

Receipt of engines from Germany may be VAT exempt if intended for export or intra-Community supplies

A German company has enquired about the taxation of engines sent to Spain for assembly and finishing operations. The DGT clarifies that the receipt of engines may be exempt from VAT under certain conditions and that the assembly service constitutes a provision of services.

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2017-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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