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V2068-18 ·12 July 2018 ·consulta-vinculante Medium impact
Tax

Consignment sales to commercial agents deemed supplies of goods subject to VAT

A company sought clarification on whether the consignment delivery of lubricants to its commercial agents constituted a transaction subject to VAT. The DGT ruled that it does, as the power of disposal over the goods is transferred.

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2018-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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