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V0824-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Provision of toll manufacturing services to a foreign parent company is not subject to VAT if the recipient is not resident in Spain

A Spanish company manufactures pharmaceutical products for a Swiss parent company using an active ingredient imported by the company itself. The DGT determines that the activity constitutes a provision of services and is not subject to VAT due to the recipient's location, but confirms that the importation of the active ingredient is subject to VAT and is deductible.

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Lifecycle

2019-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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