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V1159-16 ·22 March 2016 ·consulta-vinculante Medium impact
FISCAL

Handling, quality control and transport services may be considered accessory costs in international trade

A Spanish company asks whether handling, quality control and transport services billed separately by Namibian suppliers constitute part of international trade in goods. The DGT responds that if these services are intrinsically linked and necessary for the main operation, they are considered accessory and connected costs.

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2016-03-22PublishedPublished 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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