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V2139-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Logistics services provided to a German entity without a permanent establishment in Spain are not subject to VAT

A Spanish company has requested clarification regarding the taxation of goods purchased from a German entity and the logistics services provided to said entity. The DGT has determined that the goods transaction may constitute an assimilated intra-Community acquisition and that the logistics services are not subject to VAT, as the German entity does not have a permanent establishment in Spain.

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2018-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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