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V2398-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Sales of goods from foreign warehouses to private individuals in another Member State are not subject to Spanish VAT

A Spanish company sells pharmaceutical products via its website to consumers in Italy, but the products are shipped directly from suppliers in Belgium who store them in Italy. The DGT has determined that neither the acquisitions nor the sales are subject to VAT in Spain.

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2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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