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V2111-22 ·5 October 2022 ·consulta-vinculante Medium impact
Tax

Deliveries of goods initiated outside Spain are not subject to VAT in Spanish territory

A Spanish company has enquired whether the acquisition of goods in France for subsequent sale in France, Germany, or Belgium is subject to Spanish VAT. The DGT has ruled that, as the transport begins outside of Spain, the transaction is not subject to tax within Spanish territory.

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2022-10-05PublishedPublished 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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