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V1450-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

Sale of weaponry to a warship manufacturer is subject to VAT

A missile manufacturing company has requested clarification on whether the sale of weaponry to a warship manufacturer is exempt from VAT. The DGT has ruled that the transaction is subject to the tax as the legal requirements for exemption are not met.

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2020-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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