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V1828-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Obligation to declare intra-Community acquisition of goods and request registration in the VIES

A public entity inquires about the tax applicable when acquiring vaccines from a laboratory that has moved its registered office to another EU Member State. The DGT rules that the transaction constitutes an intra-Community acquisition of goods subject to VAT in Spain.

In 6 key points

Lifecycle

2022-08-01PublishedPublished 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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