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V2408-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Acquisition of goods imported in another Member State and transported to Spain constitutes an intra-Community acquisition subject to VAT

A fruit and vegetable company has requested a ruling regarding the taxation of goods imported into France and subsequently transported to Spain. The DGT has indicated that if the importation in France is exempt, the transfer to Spain is considered an intra-Community acquisition subject to VAT.

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2023-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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