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V0639-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption on the transport of goods linked to a non-customs warehousing regime

A carrier has enquired whether their services to a freight forwarding agency are exempt from VAT when transporting wine under a non-customs warehousing regime. The DGT has ruled that the exemption depends on whether the goods are already linked to said regime or are intended to be linked to it.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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