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V0037-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Sale of goods to a domestic purchaser for subsequent export is subject to VAT if transport is not linked to the initial delivery

A canning company has enquired whether the sale of its products to a Spanish company (Company X), which will subsequently export them to Brazil, is exempt from VAT. The DGT ruled that the initial delivery is subject to tax because the transport is not linked to that first transaction.

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Lifecycle

2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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