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V2108-24 ·27 September 2024 ·consulta-vinculante Medium impact
Tax

VAT on food supplement sales from the Canary Islands to mainland Spain and the EU depends on the recipient

A Canary Islands company has requested clarification regarding VAT on the online sale of food supplements to customers in mainland Spain and the EU. The DGT clarifies that the use of logistics services does not constitute a permanent establishment and details the rules of localization based on whether the customer is a taxable person or a final consumer.

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2024-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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