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V1756-15 ·3 June 2015 ·consulta-vinculante Medium impact
Tax

Supplier is VAT liable if tractors are delivered in Spain

A consultancy asks whether it can apply the supplier's VAT liability when purchasing tractors in Spain for later shipment to Portugal. The DGT responds that, since delivery takes place in Spanish territory by a Spanish supplier, the supplier is VAT liable and must charge VAT.

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2015-06-03PublishedPublished 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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