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A query was raised regarding whether the final transfer of a vehicle, following a series of sales between different companies, is subject to VAT. The DGT ruled that, as the delivery takes place between two businesses within Spanish territory without subsequent transport, the transaction is subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la última transmisión del vehículo señalada.
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