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Una empresa de transporte internacional pregunta si sus servicios están exentos de IVA cuando se prestan a intermediarios y qué documentos sirven para acreditar la salida de las mercancías. La DGT responde que la exención aplica si el destinatario actúa por cuenta del exportador o adquirente, y que cualquier medio de prueba admitido en Derecho puede acreditar la salida de los bienes.
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