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Una empresa de mediación consultaba si sus servicios estaban exentos de IVA al intervenir en la venta de un recinto industrial móvil destinado a las Islas Canarias. La DGT resuelve que, aunque la entrega no sea una operación sujeta, el envío a Canarias constituye una exportación a efectos aduaneros y del impuesto, permitiendo la exención del servicio de mediación.
The tax team reviews your specific situation.
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