Skip to content
V1894-24 ·21 August 2024 ·consulta-vinculante Medium impact
Tax

The place of supply of LNG depends on whether it is in liquid or gaseous state

The applicant inquired about the VAT location rules applicable to LNG purchases within a Virtual Balancing Tank. The DGT ruled that the applicable rule varies depending on the physical state of the gas at the time of sale.

In 6 key points

Lifecycle

2024-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact