http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/tnf-spain-vat-refund-claims-due-30-september.aspx
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/tnf-spain-vat-refund-claims-due-30-september.aspx
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