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V2978-17 ·16 November 2017 ·consulta-vinculante Medium impact
Tax

Beer acquisitions are not subject to VAT if the place of arrival is outside Spain

A company selling beer online has requested clarification regarding the VAT liability of its acquisitions and sales. The DGT clarifies that acquisitions are not subject to VAT if the place of arrival is outside the territory where the tax applies, whereas sales to end consumers will be subject to VAT when the beer arrives in Spain.

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2017-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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