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V2820-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Importation of goods and domestic sales are subject to VAT

A company has requested clarification regarding the VAT liability on the importation of steel coils and their subsequent resale, as well as the tax nature of debt payments made by a supplier to third parties. The DGT clarifies that importations and supplies carried out within national territory are subject to the tax, whereas the settlement of debts does not constitute a taxable operation.

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2018-10-26PublishedPublished 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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