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A company sought clarification regarding VAT exemption for an intra-Community transaction where transport commenced outside of Spain. The DGT clarifies that the company must provide its Spanish VAT number to the supplier to allow for exemption at source, and that the transaction must be taxed as an intra-Community acquisition in Spain.
Cuestión planteada Exención a efectos del Impuesto sobre el Valor Añadido en la operación intracomunitaria descrita.
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