Skip to content
V0042-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

Registered consignees may receive wines under suspension without a purchase invoice in their name

A company has requested clarification on whether it can act as an intermediary in the sale of wines without holding purchase invoices in its own name. The Directorate-General for Taxes (DGT) has ruled that, as a registered consignee, the entity may receive goods under suspension by proving tax payment through alternative documentation.

In 6 key points

How it affects those involved

This ruling provides legal certainty for intermediaries in the wine trade, allowing them to manage goods under tax suspension without requiring direct purchase invoices, provided they can prove tax compliance through other means.

Lifecycle

2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact