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V0513-19 ·12 March 2019 ·consulta-vinculante Medium impact
Tax

Transport of goods imported into another Member State for delivery to Spain constitutes an intra-Community acquisition of goods

A commercial company has requested a ruling regarding the VAT treatment of goods imported from outside the European Union into Portugal and subsequently transported to Spain. The DGT indicates that the transport of such goods from Portugal to Spain constitutes a transaction assimilated to an intra-Community acquisition of goods.

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Lifecycle

2019-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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