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V0640-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Sales of goods from Hungary to Spain are taxed via reverse charge if there is no permanent establishment

A Turkish company inquires about the taxation of goods transported from Hungary to Spain and stored by a third party. The DGT determines that operations assimilated to intra-Community acquisitions and imports are subject to VAT, and that subsequent sales are settled via the reverse charge mechanism.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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