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V2324-23 ·10 August 2023 ·consulta-vinculante Medium impact
Tax

Sales of products from warehouses in France to French customers are not subject to Spanish VAT

A company reselling mobile phones under the second-hand goods scheme has enquired whether its sales in France are subject to Spanish VAT. The DGT has ruled that, as the delivery and making available of the goods take place in French territory, the transactions are not considered to have occurred within the scope of Spanish tax.

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Lifecycle

2023-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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