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V1281-23 ·16 May 2023 ·consulta-vinculante Medium impact
Tax

IVA liability on promotional packs bought by Spanish buyer-agent for US customer

A Spanish company acts as a buyer-agent in its own name for an American digital platform, purchasing promotional packs (cost below 6 € per unit) to be distributed free of charge to its customers. The DGT concludes that both the manufacturer's delivery to the agent and the agent's delivery to the US company are subject to VAT at the point of transport commencement under the TAI. Delivery to the US customer may be exempt as an export or intra-community supply if Articles 21 and 25 of the VAT Law are met. The VAT obligation arises when the goods are made available to the agent.

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2023-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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