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V0454-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Deliveries from a permanent establishment in Germany are not declared in the SII or Form 349

A company with a warehouse in Germany has enquired whether it must declare its sales from said country in Form 349, Intrastat, and the SII. The DGT has determined that sales from the German establishment are not considered to have taken place in Spain; however, the receipt of goods in Spain is treated as an intra-Community assimilated acquisition.

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2020-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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