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New guides on the latest Spanish tax and immigration developments.
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A company requested clarification on which documents, besides the CMR, can prove that goods processed under the inward processing regime left Spain for another Member State. The Directorate-General for Taxes (DGT) ruled that such departure can be justified using any legally admissible means of evidence.
This ruling provides greater legal certainty for companies operating under inward processing regimes, allowing for more flexibility in documenting intra-Community movements of goods beyond standard transport documents.
The tax team reviews your specific situation.
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