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V1683-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Transfer of own goods to a warehouse in the Canary Islands does not need to be reported on Form 340

A company sought clarification on whether the transfer of goods from mainland Spain to its own warehouse in Gran Canaria should be declared on Form 340. The Directorate General for Taxes (DGT) ruled that, as these are the company's own goods, no supply of goods has occurred; therefore, there is no obligation to report such an operation.

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2017-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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