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V0133-22 ·25 January 2022 ·consulta-vinculante Medium impact
Tax

Deliveries of live animals from suppliers to intermediaries are subject to VAT, unless the supplier is the exporter

A livestock trading company has enquired whether purchases from its suppliers are exempt from VAT on the basis that the goods are intended for export. The DGT has ruled that these deliveries are subject to VAT if the supplier is not listed as the exporter on the Single Administrative Document (SAD), even if the intermediary's subsequent sale to the final customer may be exempt or not subject to VAT.

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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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