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Una empresa española consulta sobre la tributación del IVA en tres escenarios de venta de mercancías: exportación a un tercero, ventas en cadena intracomunitarias y operaciones triangulares. La DGT aclara cuándo se aplica la exención por exportación o entrega intracomunitaria dependiendo de la identificación fiscal del intermediario y el destino del transporte.
The tax team reviews your specific situation.
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