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V2189-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

Deliveries from a warehouse in France are not subject to Spanish VAT

A marketing company has enquired whether deliveries of goods made from a warehouse in France to French customers or those in other Member States are subject to Spanish VAT. The DGT has determined that deliveries originating in France are not taxable in Spain and that sales to other countries from Spain depend on whether distance selling thresholds are met.

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2017-08-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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