Skip to content
V0426-21 ·26 February 2021 ·consulta-vinculante Medium impact
Tax

Acquisitions of goods from the UK may be intra-Community if transport commenced before 31 December 2020

A company sought clarification on whether purchasing materials from a UK supplier in December 2020, where transport remained at the British border in January 2021, could be classified as an intra-Community acquisition. The DGT ruled that if transport began before the end of the transitional period (31 December 2020), the transaction retains its status as an intra-Community acquisition.

In 6 key points

Lifecycle

2021-02-26PublishedPublished 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