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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A cosmetics manufacturer enquired whether it was liable for VAT on the importation of packaging sent by a client from South Korea. The DGT ruled that, as the company is listed as the consignee on the import document, it is the taxable person for the tax and may deduct the VAT amounts provided it meets the legal requirements.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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