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V0216-20 ·31 January 2020 ·consulta-vinculante Medium impact
Tax

First sale in a chain of transmissions is subject to VAT if transport is not linked to said delivery

A query was raised regarding whether the first sale in a chain of transmissions may be exempt from VAT. The DGT ruled that the exemption only applies if transport outside the Community is linked to that first delivery and the transferor is registered as an exporter, or if the non-established purchaser carries out the transport.

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Lifecycle

2020-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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