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V1729-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption in chain sales depends on the link between transport and delivery

A company requests a consultation regarding who holds the status of exporter and how VAT is taxed in various chain sales of goods intended for export. The DGT clarifies that the VAT exemption applies to the delivery linked to the transport and that subsequent deliveries shall be not subject to tax.

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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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