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V3047-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Transfer of goods to warehouses in other Member States constitutes an operation assimilated to intra-Community supply

A business owner sending goods to warehouses within the EU for subsequent online sales asks whether this constitutes a distance sale. The DGT rules that while the transfer to the warehouse is not a distance sale, it is an operation assimilated to the intra-Community supply of goods.

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2021-12-07PublishedPublished 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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