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V2045-22 ·22 September 2022 ·consulta-vinculante Medium impact
Tax

VAT export exemption depends on whether transformation is classified as a service or a supply of goods

A manufacturer of pharmaceutical raw materials seeks clarification on the taxation of sales to non-EU clients who hire a third party to transform the product within Spain. The DGT examines the exporter status and whether the transaction qualifies as an export exemption or an intra-community supply subject to VAT.

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2022-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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