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V1719-14 ·3 July 2014 ·consulta-vinculante Medium impact
Tax

Transfer of goods to a fiscal deposit in another EU country is VAT-exempt and requires form 349

A company asks whether sending goods subject to special taxes to a fiscal deposit in another EU member state must be declared in form 349 and Intrastat. The DGT responds that the operation is treated as a non-VATable delivery and requires a summary declaration.

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2014-07-03PublishedPublished 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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