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A Spanish company carried out machinery assembly for an Italian client at a factory in Murcia. The DGT has determined that the operation is subject to VAT, either as a supply of goods or a provision of services, and that the client may request a refund through the non-established persons procedure.
Cuestión planteada Sujeción de la operación descrita al Impuesto sobre el Valor Añadido y procedimiento de devolución de las cuotas soportadas por la destinataria.
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