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V2489-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

Purchasing defective phones from a Hong Kong supplier within the EU is not an import

A company inquired whether purchasing defective phones stored in the EU from a Hong Kong supplier constitutes an import. The DGT ruled that, as the goods are located within the Union and have been previously cleared for free circulation, the transaction is considered an intra-community supply.

In 6 key points

How it affects those involved

This ruling clarifies that the physical location of the goods and their previous customs status determine the VAT treatment, rather than the supplier's origin.

Lifecycle

2021-09-30PublishedPublished 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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