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V2676-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

German entity must apply for VAT number due to deemed intra-Community acquisitions subject to tax

A German company sends goods on consignment to a client in Spain for subsequent purchase. The DGT determines that the operation constitutes a deemed intra-Community acquisition and analyses the taxation of logistics services and subsequent sales.

In 6 key points

Lifecycle

2019-09-30PublishedPublished 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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