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V2438-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Supply of goods by a supplier is VAT exempt if they are listed as the exporter to Customs

A company has enquired whether the purchase of goods intended for export to Cuba is exempt from VAT at the time of supply by the vendor. The DGT has ruled that the exemption depends on which party is designated as the exporter in the customs documentation.

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2019-09-13PublishedPublished 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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