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V0129-22 ·25 January 2022 ·consulta-vinculante Medium impact
Tax

Supply of goods from mainland Spain to a Canarian company may be VAT exempt if export requirements are met

A company in the Canary Islands acquires metals in mainland Spain to export them to third countries without the goods passing through the Canary Islands. The DGT examines whether the transaction constitutes a single supply or a chain sale to determine VAT exemption eligibility.

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2022-01-25PublishedPublished 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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