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V1954-14 ·17 July 2014 ·consulta-vinculante Medium impact
Tax

Supply of goods with installation abroad is exempt from VAT and services received from Chile are subject to reverse charge

A Spanish company has requested clarification regarding the application of VAT on the installation of machinery exported to Chile and on supervision services contracted from a Chilean company. The DGT has determined that the supply of goods is not subject to VAT as the installation takes place outside of Spain, and that the services received are subject to tax via the reverse charge mechanism.

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2014-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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