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V2618-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

Sale of packaging delivered in Cuba is subject to but exempt from VAT as an export

A packaging manufacturer asks whether the sale of goods to a Spanish client, with delivery to a subsidiary in Cuba, is subject to VAT. The DGT rules that the transaction is subject to the tax as transport begins in Spain, but is exempt as it constitutes an export.

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2024-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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