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A Spanish company inquires about the customs and VAT treatment when manufacturing and assembling parts for an Israeli client. The DGT clarifies that the assembly may qualify for inward processing and determines who must be the holder of the authorization and the taxable person for VAT.
Question posed: Treatment of the described operation for customs purposes, as well as for Value Added Tax.
The assembly of components may be carried out under the inward processing regime, allowing for the incorporation of Union goods. The ownership of the authorization for this regime corresponds to the company established in the Union that carries out the transformation. Regarding VAT, the import does not occur until the goods leave the inward processing regime. The taxable person for VAT on importation shall be the public entity that carries out the release for free circulation.
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