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V1708-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Supplier deliveries are VAT exempt if they are listed as the exporter on the SAD

A company exporting goods to Taiwan has enquired whether purchases made from a Spanish supplier are exempt from VAT. The DGT has ruled that the exemption depends on the supplier being the party listed as the exporter on the customs documentation.

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2022-07-15PublishedPublished 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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