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V2016-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Supply of goods not subject to Spanish VAT if Article 68 rules on place of supply are not met

A perfumery company requested a ruling regarding the VAT liability of its goods trading operations conducted with a Dutch representative. The DGT ruled that if the goods do not enter Spain and the transport does not commence within national territory, the supplies are not subject to Spanish VAT.

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2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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