Skip to content
V0173-19 ·28 January 2019 ·consulta-vinculante Medium impact
Tax

Transfer of goods from Company A to Company B is subject to VAT if transport is not linked to the supply

A company has enquired whether the purchase of goods from a domestic supplier for subsequent export to a third country may be exempt from VAT. The DGT has ruled that the initial supply is subject to VAT because the transport is not linked to it, whereas the final supply to the customer outside the Community will be exempt.

In 6 key points

Lifecycle

2019-01-28PublishedPublished 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