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V2681-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Purchase of goods not transported from another Member State does not constitute an intra-Community acquisition

A company sought clarification on whether purchasing goods from a domestic supplier, which are then sent to an entity in the EU but remain in a warehouse within that Member State, constitutes an intra-Community acquisition. The DGT ruled that it does not, as the goods are not dispatched or transported from another Member State to the territory subject to tax.

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2021-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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