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V0433-18 ·20 February 2018 ·consulta-vinculante Medium impact
Tax

Alcohol acquisitions in tax warehouses are VAT exempt under suspension regimes

A company requested clarification regarding the tax treatment of buying and selling alcoholic beverages in tax warehouses and the relevant declaration forms. The DGT clarifies that operations under suspension regimes are exempt from VAT and details the corresponding information returns.

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2018-02-20PublishedPublished 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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