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V0022-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Supply of goods is not subject to VAT in Spain if goods are shipped from abroad without entering national territory

A Spanish company sells goods to a Spanish customer, but the product is shipped directly from Italy to a third country outside the European Union. The DGT ruled that this transaction is not subject to Spanish VAT because the goods are not made available in Spain, nor does the transport commence within national territory.

In 6 key points

Lifecycle

2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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