Skip to content
V1494-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Logistics services provided to Swiss companies are not subject to VAT if they have no permanent establishment in Spain

A Spanish company provides logistics services (storage and distribution) to two Swiss companies. The DGT has ruled that the transaction is not subject to VAT because the Swiss entities do not have a permanent establishment in Spanish territory.

In 6 key points

Lifecycle

2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact