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V0336-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

VAT on olives delivered on consignment to a cooperative is due when the cooperative sells the product to a third party

A company sought clarification on whether its invoicing method for olives placed on consignment with a cooperative was correct. The DGT ruled that the tax liability arises at the moment the cooperative sells the processed products to the final purchaser.

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Lifecycle

2023-02-20PublishedPublished 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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