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V0638-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

Spanish VAT does not apply to the purchase of goods delivered and remaining in another Member State

A Spanish company enquired whether the purchase of goods from an Italian supplier, which are subsequently sold to another customer in Italy without leaving the country, is subject to Spanish VAT. The DGT ruled that the transaction is not subject to Spanish VAT because the delivery takes place outside the territory to which the tax applies.

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2022-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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