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V1318-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Purchasing goods for export is subject to VAT if the supplier is not listed as the exporter on the SAD

A company has enquired whether purchases of gourmet products intended for direct export to third parties are exempt from VAT. The DGT has ruled that the supplier's delivery is subject to tax if the supplier does not act as the exporter in the customs documentation.

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2023-05-18PublishedPublished 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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