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V0315-23 ·17 February 2023 ·consulta-vinculante Medium impact
Tax

Intra-community acquisitions: use tax accrual date for stock register books

The taxpayer inquired whether the date of entry into the warehouse or the invoice date should be used for the stock register in intra-community acquisitions. The DGT ruled that the tax accrual date must be used.

In 6 key points

How it affects those involved

Companies performing intra-community acquisitions must ensure their stock register books align with the tax accrual date rather than physical entry or invoice dates to maintain regulatory compliance.

Lifecycle

2023-02-17PublishedPublished 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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