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V2443-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Goods deliveries from Germany to Spain exempt from Spanish VAT if transported directly

A German subsidiary in Spain asks whether it must issue invoices using its Spanish VAT number for goods transported directly from Germany. The DGT responds that these operations are intracommunity acquisitions for customers and not deliveries subject to Spanish VAT.

In 6 key points

Lifecycle

2020-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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