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V2135-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Supplies of goods under a non-customs warehousing regime are exempt from VAT

A tobacco company holding stock in a fiscal warehouse has requested clarification regarding VAT exemption and the right to deduction. The DGT clarifies that supplies of goods linked to a non-customs warehousing (DDA) regime are exempt and allow for the deduction of input tax.

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2021-07-23PublishedPublished 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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