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A company has enquired whether purchasing wine from Spanish wineries for shipment to other Member States or third countries is subject to VAT. The DGT has ruled that while the transactions are technically subject to VAT, they are exempt as they are linked to a warehousing regime other than customs warehousing.
This ruling clarifies the VAT treatment for wine movements under specific suspension regimes, confirming that such operations qualify for exemption despite being subject to tax.
The tax team reviews your specific situation.
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