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V1498-22 ·22 June 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption for intra-Community supplies may be applied if transport is proven through presumptions or any other means of evidence.

A spare parts company has requested guidance on how to prove the transport of goods carried out by its intra-Community customers in order to apply the VAT exemption. The DGT clarifies that the system of presumptions under Implementing Regulation (EU) No 282/2011 may be used, or any other means of evidence admissible under law.

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2022-06-22PublishedPublished 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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