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V1057-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Supply of diamonds subject to VAT if delivery takes place in Spanish territory

A company enquires about VAT treatment on purchasing diamonds in Israel and its tax obligations. The DGT clarifies that VAT applicability depends on whether the delivery of goods occurs in the territory where the tax applies.

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Lifecycle

2017-05-04PublishedPublished 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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