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V2247-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Sales of products in Cuba without exit from the territory are not subject to Spanish VAT

The DGT determines that online sales of goods to Cuban residents without physical export are not subject to VAT due to the absence of activity within the tax territory.

In 6 key points

How it affects those involved

Such transactions are exempt from VAT as they do not take place within the taxable territory.

Lifecycle

2022-10-26PublishedPublished 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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