Skip to content
V0815-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Goods purchased from a UK company but shipped from France qualify as intra-Community acquisitions

A Spanish company has queried whether purchasing goods from a UK supplier that are shipped directly from France constitutes an import or an intra-Community acquisition. The Directorate-General for Taxes (DGT) ruled that, as there is no transport from the UK, the transaction is classified as an intra-Community acquisition of goods.

In 6 key points

Lifecycle

2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact