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New guides on the latest Spanish tax and immigration developments.
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A boat repair company enquired whether advance payments received before the arrival of vessels were subject to VAT. The DGT ruled that if the final service is exempt due to its link to the inward processing regime, the advance payment shall also be exempt.
This ruling provides legal certainty for companies operating under the inward processing regime, confirming that VAT exemption extends to advance payments for services that will ultimately be exempt.
The tax team reviews your specific situation.
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