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V1574-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

Sales of goods located in Spain by a foreign supplier are domestic transactions, except for consignment sales

A company requested clarification on whether purchasing goods from a German supplier, while the goods are held in a warehouse in Spain, constitutes a domestic or intra-Community transaction. The DGT ruled that it is a domestic transaction, unless the consignment sales regime is applied.

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2024-06-26PublishedPublished 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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