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V2700-20 ·3 September 2020 ·consulta-vinculante Medium impact
Tax

Vehicle sales in VAT territory are subject to tax if a permanent establishment exists

A company based in the Canary Islands that stores vehicles in a rented premises in Seville seeks a ruling on the VAT liability of its operations. The DGT indicates that if the warehouse constitutes a permanent establishment, sales within the territory subject to the tax are liable for VAT.

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2020-09-03PublishedPublished 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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