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V0789-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

German entity not liable for Spanish VAT or ITPAJD on foreign precious metals purchases

A German company without a presence in Spain seeks advice on VAT and ITPAJD liability for purchasing precious metals from Spanish sellers. The DGT confirms no VAT or ITPAJD obligation arises when deliveries take place abroad.

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2024-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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