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V1899-24 ·21 August 2024 ·consulta-vinculante Medium impact
Tax

LNG delivery location depends on whether it is in liquid or gaseous state at the time of purchase

A company requested clarification on which VAT place of supply rules apply to LNG purchases within a Virtual Balance Tank. The DGT ruled that general rules apply if the gas is in liquid state, whereas special gas network rules apply if it has already been regasified.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for LNG transactions, distinguishing between liquid state deliveries and regasified gas supplied via networks.

Lifecycle

2024-08-21PublishedPublished 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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