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V1381-15 ·4 May 2015 ·consulta-vinculante Medium impact
Tax

No intracommunity acquisition in Spain if goods not sent or received

A Spanish company asked whether purchasing goods from a UK entity, shipped directly to a customer in another EU country, constitutes an intracommunity acquisition in Spain. The DGT responds that there is no VAT liability in Spain as the goods do not enter the territory subject to the tax.

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Lifecycle

2015-05-04PublishedPublished 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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