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V2946-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Shipment of goods from mainland Spain to a company's own warehouse in the Canary Islands is not subject to VAT

A company sought clarification on whether transferring goods from its mainland warehouse to its own facility in the Canary Islands constitutes a supply of goods subject to VAT and whether an invoice must be issued. The Directorate-General for Taxes (DGT) ruled that, as the power of disposal over the goods is not transferred, the operation does not constitute a supply of goods and is therefore not subject to VAT.

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2021-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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