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V1918-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

The assembly of components may be carried out under the inward processing regime

A Spanish company inquires about the customs and VAT treatment when manufacturing and assembling parts for an Israeli client. The DGT clarifies that the assembly may qualify for inward processing and determines who must be the holder of the authorization and the taxable person for VAT.

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2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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