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A company based in the Canary Islands with an establishment in the Balearic Islands has enquired whether it must submit recapitulative statements for intra-Community transactions regarding its hotel room resale activity. The DGT has ruled that, under the described conditions, the company does not carry out the operations that trigger such a requirement.
Cuestión planteada Si la consultante realiza operaciones intracomunitarias y, por tanto, si debe presentar la declaración recapitulativa de operaciones intracomunitarias.
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