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V1799-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

VAT on goods transport between Spain and the UK depends on the direction of movement

A company has requested clarification regarding the place of supply and taxation for a goods transport service between Spain and England. The DGT clarifies that the service is subject to VAT based on the recipient's location, but may be exempt if it constitutes an export or if the costs are included in the import tax base.

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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