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Una empresa que vende monturas de gafas por internet y las envía desde un almacén en Alemania consulta cuándo debe aplicar el IVA español. La DGT responde que las entregas desde Alemania a España solo estarán sujetas al IVA español si se cumplen los requisitos de las ventas a distancia, especialmente el límite de 35.000 euros.
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