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V2131-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Deliveries of goods to a French entity without a establishment in Spain are subject to Spanish VAT

A Spanish company supplies goods necessary for installing equipment to a French entity. The DGT determines that these deliveries are subject to Spanish VAT.

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Lifecycle

2014-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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