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V3180-21 ·22 December 2021 ·consulta-vinculante Medium impact
Tax

Processing services in Portugal and the impact on goods transformed in Spain are subject to VAT

A fur company has requested a ruling regarding VAT taxation on the importation of goods from Mexico and their subsequent processing in Portugal. The DGT has determined that the processing services provided by the Portuguese entity are subject to VAT in Spain, and that the transfer of the processed goods to Spain is considered an operation assimilated to an intra-Community acquisition.

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2021-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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