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V2711-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

VAT implications for a branch depend on its involvement in negotiating the transaction

A Spanish company has queried whether the VAT charged by the Spanish branch of its Italian supplier is correct, given that the goods originate from the United Kingdom. The Directorate-General for Taxes (DGT) indicates that the outcome depends on whether the branch actively participates in the negotiation or merely acts as a point of contact.

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2021-11-08PublishedPublished 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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