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V1193-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Imported US goods cleared for free practice in Belgium are treated as intra-Community acquisitions

A Spanish company has requested clarification on the taxation of US products purchased under CIF Madrid terms that are cleared through customs in Belgium. The Directorate-General for Taxes (DGT) ruled that, because customs clearance occurs in Belgium, the transaction is treated as an intra-Community acquisition of goods in Spain.

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2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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