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V1057-19 ·17 May 2019 ·consulta-vinculante Medium impact
Tax

Delivery of goods occurs upon transferring the power of disposal, even if legal title is not transferred

A German company requested clarification on the VAT treatment for shipping goods from Germany to a client's warehouses in Spain. The DGT ruled that the transaction constitutes an intra-Community supply in Germany and an intra-Community acquisition in Spain.

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2019-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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