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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company from a non-EU country inquired whether a vessel flying the Guernsey flag could benefit from the temporary importation regime. The Directorate General for Taxes (DGT) ruled that, as it is registered within the EU customs territory, it cannot benefit from such an exemption, and its entry into Spain will be subject to VAT.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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