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Una empresa de Israel que importa bienes y los vende en España pregunta si empezar a exportar a Marruecos le hace perder su condición de no establecida o afecta a su devolución de IVA. La DGT responde que sigue siendo no establecida, pero que al realizar exportaciones ya no puede usar el procedimiento especial de devolución del artículo 119 bis.
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