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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company shipping goods from Spain to its own warehouse in Italy has enquired whether it must obtain an Italian tax identification number. The DGT has ruled that, for the shipment to qualify as a VAT-exempt transaction, it is mandatory for the Italian authorities to assign such a number.
Companies conducting intra-community transfers of goods to their own stock in another Member State must ensure they hold a valid tax identification number in the destination country to benefit from VAT exemption.
The tax team reviews your specific situation.
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