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V1053-19 ·17 May 2019 ·consulta-vinculante Medium impact
FISCAL

Introduction of medicines from Canary Islands constitutes importation

A pharmaceutical company asks whether transferring medicines from the Canary Islands to the taxable area constitutes a taxable event. The DGT responds that such operation is considered importation and is subject to VAT, except in cases of exempt reimportation.

In 6 key points

Lifecycle

2019-05-17PublishedPublished 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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