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V2822-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

Intra-Community supplies following customs warehousing may be proven by any legally admissible means

A company sought clarification on the means of proof required to demonstrate an intra-Community supply upon removal from a customs warehouse, in order to prevent such removal from being classified as an import. The Directorate-General for Taxes (DGT) ruled that any legally admissible means of proof may be used, including the presumptions set out in Implementing Regulation (EU) No 282/2011.

In 6 key points

How it affects those involved

This ruling provides legal certainty for businesses managing goods in customs warehouses, allowing for greater flexibility in documenting intra-Community supplies to avoid unnecessary import duties.

Lifecycle

2023-10-17PublishedPublished 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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