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V1276-20 ·6 May 2020 ·consulta-vinculante Medium impact
Tax

Classification of transformation operations and VAT place of supply rules depend on material contribution

A probiotics company has requested a ruling regarding the taxation of raw material purchases, transformation services, and the sale of the final product. The DGT clarifies when these operations constitute supplies of goods or services, and how their place of supply and taxable person are determined.

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2020-05-06PublishedPublished 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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