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V1886-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

Operations between head office and branch not VAT subject if branch does not assume economic risk

A UK company asks whether inventory movements between its head office and its Spain branch are VAT liable. The DGT responds that since the branch is not an independent entity assuming economic risk, the transactions between the two are internal flows exempt from VAT.

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2022-08-09PublishedPublished 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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