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V1167-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Purchases from domestic suppliers are not VAT exempt if the client acts as an exporter

An international brokerage company has enquired whether purchases from its Spanish suppliers are exempt from VAT as they are goods intended for export. The DGT has ruled that for a purchase to be exempt, the supplier must be listed as the exporter on the Single Administrative Document (SAD).

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2024-05-23PublishedPublished 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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