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V1289-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Machinery installation and transport services are ancillary to the supply of goods

A company manufactures machinery and spare parts for export to other Member States, including assembly services. The DGT has ruled that installation and transport services are ancillary to the principal supply of goods.

In 6 key points

Lifecycle

2020-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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