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V0971-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Deliveries of goods and services outside Spain are exempt from Spanish VAT

A company asks about VAT treatment in a transaction involving purchase of preforms in Belgium, processing in Germany and delivery to a Spanish permanent establishment in France. The DGT determines that deliveries of goods and intracommunity acquisitions are not subject to Spanish VAT, while services provided in Germany are considered intracommunity acquisitions of services.

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2014-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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