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Una empresa que realiza ventas a distancia intracomunitarias mediante el régimen de Ventanilla Única consulta si las ventas de su proveedor español están sujetas al IVA español o al del Estado de llegada. La DGT responde que, al comunicar la intermediaria su NIF-IVA español, la operación del proveedor es una entrega interior sujeta al IVA en España.
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