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V2687-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

Assembly and logistics for an Italian company deemed service supply exempt from VAT

An Italian company asked whether assembly of engines and logistics carried out by a Spanish company constituted delivery of goods or service provision. The DGT concludes that, as the Italian company supplies most of the materials, it constitutes a service supply exempt from VAT in Spain.

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2020-09-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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