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V0600-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Sales of plastic coils to foreign customers may be subject to VAT if the transport commences in Spain

A packaging manufacturer asks whether sales of plastic film to customers in Germany and the Dominican Republic are subject to VAT, as the material is delivered to a Spanish manufacturer for final packaging. The DGT rules that the deliveries are subject to VAT because the transport starts in Spanish territory and does not meet the conditions for exemption under intracommunity transport or export.

In 6 key points

How it affects those involved

VAT applies to deliveries of plastic film to foreign customers when the transport originates in Spain, even if the final product is assembled locally.

Lifecycle

2025-04-01PublishedPublished 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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