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A travel agency has requested clarification regarding the application of the special VAT scheme to combined trips to Indonesia and the Philippines. The Directorate-General for Taxes (DGT) has ruled that the special scheme applies and that the portion of the service corresponding to services acquired outside the EU shall be exempt.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la operativa descrita y, en concreto:
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