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V1792-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

The sale of fabrics to a Portuguese customer for use in manufacturing is subject to VAT and not exempt

A textile trading company inquired whether the sale of fabrics to a Portuguese hotel was exempt from VAT. The DGT determines that the transaction is subject to the tax because the intra-Community transport relates to the final manufactured goods and not to the delivery of the fabrics.

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2019-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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