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V0699-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Delivery to a non-established purchaser in Spain may be VAT exempt if linked to transport outside the country

A Spanish company has enquired whether it can apply a VAT exemption on a sale to an Austrian company not established in Spain. The DGT explains that the exemption depends on the transport of the goods outside the Community being linked to said delivery and being evidenced by customs documentation.

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2022-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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