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V1908-14 ·15 July 2014 ·consulta-vinculante Medium impact
Tax

Canarian company's peninsula deliveries subject to VAT

A Canary Islands company without a peninsula establishment seeks clarification on VAT applicability for goods and services purchased on the peninsula. The DGT determines which transactions are taxable under location rules and which VAT return regime applies.

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2014-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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