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V0840-25 ·20 May 2025 ·consulta-vinculante Medium impact
Tax

Exports to the U.S. are VAT-exempt if exit requirements are met

A cosmetics manufacturer asks whether it must charge U.S. sales tax and what its obligations are in the U.S. Tax authorities respond that sales to the U.S. are exempt from Spanish VAT and that they have no competence to assess U.S. tax regulations.

In 6 key points

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2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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