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V1412-14 ·27 May 2014 ·consulta-vinculante Medium impact
Tax

Resale of used vehicles to French companies is subject to VAT and intermediation constitutes an intra-Community supply

A company that resells used vehicles purchased from private individuals and acts as an intermediary for French companies has requested a ruling on its VAT treatment. The DGT has determined that the resale does not qualify for the export exemption and that mediation services are intra-Community supplies not subject to tax in Spain.

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2014-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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