Skip to content
V0922-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Supply of liquid product to a Belgian entity and subsequent return of lyophilised product may be subject to VAT

A pharmaceutical company has requested a ruling on the VAT treatment of an operation involving the supply of a liquid product to a Belgian company for lyophilisation and packaging, followed by the receipt of the finished product. The DGT indicates that both operations may constitute supplies of goods subject to VAT.

In 6 key points

Lifecycle

2024-04-25PublishedPublished 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