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V1719-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Suppliers must charge VAT on lubricant sales if transport is not linked to delivery

A company purchasing lubricants for resale to Ceuta inquired whether the purchase is VAT-exempt and how to treat volume discounts (rappels). The DGT ruled that the purchase is subject to VAT because the transport is not linked to the supplier's delivery, and that volume discounts require corrective invoices from both the supplier and the inquirer.

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2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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