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A Spanish nuts company asks whether IVA exemption applies when exporting to a US subsidiary, with payment made by the Spanish parent via a credit. The DGT confirms that exemption is applicable if export conditions are met, regardless of who owns the entity or who makes the payment.
Exporters can benefit from IVA exemption even when payment is made by a parent company in Spain, as long as export conditions are satisfied.
The tax team reviews your specific situation.
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