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V2860-15 ·5 October 2015 ·consulta-vinculante Medium impact
Tax

The purchase of wood from Portuguese suppliers is an intra-Community acquisition subject to 21% VAT

A Spanish company inquires whether the purchase of wood from individuals in Portugal is subject to VAT and which rate applies. The DGT determines that it is an intra-Community acquisition of goods subject to the general rate of 21% and that the company must perform IRPF withholding if the seller is a taxpayer of this tax.

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2015-10-05PublishedPublished 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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