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Un agregado de defensa consultó sobre el procedimiento para obtener la exención del IVA en bienes adquiridos para su residencia fuera de la UE tras la denegación de sellado de facturas en aduana. La DGT responde que la exención debe ajustarse estrictamente al procedimiento de régimen de viajeros, ya sea por la vía general o mediante entidades colaboradoras.
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