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V0997-18 ·18 April 2018 ·consulta-vinculante Medium impact
Tax

The customer is the VAT taxable person when a German company stores goods in Spain without having a permanent establishment

A German company sends goods to Spain to be stored until their customers decide to purchase them. The DGT has ruled that, as the company does not have a permanent establishment in Spain, it is not established there, and the Spanish customer must apply the reverse charge mechanism.

In 6 key points

Lifecycle

2018-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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