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V3206-19 ·19 November 2019 ·consulta-vinculante Medium impact
Tax

Repairs for non-established entities are outside the scope of VAT and import VAT is deductible

A Spanish company repairs alarm systems for an Israeli entity with no presence in Spain, using imported spare parts. The DGT has ruled that the repairs are not subject to VAT due to the recipient's location and that the company is entitled to deduct the VAT paid on the imported spare parts.

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2019-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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