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V1369-26 ·4 June 2026 ·consulta-vinculante Medium impact
Tax

Delivery of a vessel may be exempt IVA if intra-community conditions met

A Spanish company sells a vessel to a German entity that transports it to France and then returns it to Spain. The DGT examines whether the operation qualifies as an exempt intra-community delivery of goods.

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2026-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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