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V0802-17 ·30 March 2017 ·consulta-vinculante Medium impact
Tax

Manufacturer's supply to purchaser is VAT exempt only if manufacturer is listed as exporter on the SAD

A company inquired whether purchases from a manufacturer are VAT exempt when the company itself manages the international transport for export. The DGT ruled that the exemption on the initial supply depends on the transport being linked to that supply and the manufacturer being recorded as the exporter on the Single Administrative Document (SAD).

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Lifecycle

2017-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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