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Una empresa española compra materias primas a una sociedad británica que no está establecida en España, pero que actúa como intermediaria en una cadena de ventas donde los bienes se envían directamente desde otro Estado miembro de la UE. La DGT determina que la operación es una entrega interior sujeta a IVA y que la empresa consultante debe asumir la condición de sujeto pasivo.
The tax team reviews your specific situation.
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