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V1959-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Acquisitions of goods for subsequent shipment to Ceuta and Melilla are subject to VAT

A company has enquired whether VAT should be applied to the purchase of goods intended for resale to customers in Ceuta and Melilla. The DGT has ruled that purchases from the supplier are subject to the tax because the delivery takes place within the territory where VAT applies.

In 6 key points

How it affects those involved

This ruling clarifies that the VAT exemption for exports does not apply at the initial stage of procurement if the goods are delivered within the mainland VAT territory, meaning businesses must account for VAT on their purchases.

Lifecycle

2018-07-02PublishedPublished 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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