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V0703-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

VAT treatment depends on machinery destination and the type of warehouse regime applied

A German company has requested guidance on how to account for VAT regarding the rental and sale of machinery in Spain and which tax forms to file. The DGT clarifies that treatment varies depending on whether a non-customs warehouse is used or if the goods are sent directly to the customer.

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2014-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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