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Una empresa de transporte internacional consulta el tratamiento del IVA y los requisitos para la exención en sus servicios. La DGT aclara que la exención aplica cuando el servicio se presta a exportadores o a intermediarios (transitarios, consignatarios o agentes de aduanas) que actúen por cuenta del exportador o del adquirente.
The tax team reviews your specific situation.
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