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A company sells vehicles to a Canary Islands-based company, which then resells them to a client within the EU without the goods ever reaching the Canary Islands. The DGT clarifies that taxation depends on whether the intermediary company provides its VAT number to the supplier.
This ruling clarifies the VAT treatment for triangular or chain transactions where goods bypass the intermediary's territory, focusing on the communication of VAT identification numbers to determine the tax exemption status.
The tax team reviews your specific situation.
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