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V0873-23 ·13 April 2023 ·consulta-vinculante Medium impact
Tax

Tax exemption applies if the manufacturer bears transport costs outside the scope of application

A manufacturer of plastic packaging has requested clarification on how shipments to customers outside Spain are taxed under various INCOTERMS. The Directorate-General for Taxes (DGT) clarifies that tax exemption depends on which party assumes responsibility for transport and the requirement to provide evidence of the actual export of the goods.

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2023-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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