Skip to content
V0546-21 ·10 March 2021 ·consulta-vinculante Medium impact
Tax

Importation of samples for analysis may be exempt from VAT subject to certain requirements

A company has requested clarification regarding the requirements for applying a VAT exemption when importing samples for quality testing. The DGT explains that the exemption is applicable provided that the samples are consumed or destroyed and are not intended for commercial promotion.

In 6 key points

Lifecycle

2021-03-10PublishedPublished 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