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Una pintora consulta si la realización de murales fuera de la Comunidad, tras diseñar y maquetar en España, está sujeta al IVA. La DGT determina que la operación es una entrega de bienes que, al realizarse y ponerse a disposición del cliente fuera de España, no se considera realizada en el territorio de aplicación del impuesto.
The tax team reviews your specific situation.
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