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V0047-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption on intra-Community supplies depends on whether transport is linked to the supply

A company purchases sporting goods from a domestic supplier to sell to customers in other Member States, with direct shipment from the factory to the customer. The DGT examines whether the initial acquisition is exempt or if the transaction constitutes an intra-Community supply.

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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