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V1728-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

Swiss parent company must treat shipments of parts or equipment as intra-Community acquisitions

A Spanish company distributes products from a Swiss parent company and manages warranty repairs. The query concerns the VAT treatment for shipping spare parts or new equipment from Poland to Spain and the return of defective parts.

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2022-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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