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V3051-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Import of Roman mosaic may be exempt from VAT subject to specific requirements

A local council has requested clarification on whether the importation of a Roman mosaic of cultural value for museum exhibition is subject to or exempt from VAT. The DGT explains that the import may be exempt if the conditions set out in current regulations are met.

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2023-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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