Skip to content
V2983-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

Import of aluminium linked to a non-customs warehousing arrangement is taxable but exempt from VAT

A company not established in Spain has requested a ruling regarding the taxation of aluminium imported under a non-customs warehousing arrangement (DDA). The DGT clarifies that while the import is subject to VAT, it is exempt, and determines the tax treatment for subsequent supplies and the status of the taxable person.

In 6 key points

Lifecycle

2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact