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V3049-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Delivery of goods is completed when the acquirer withdraws them from the warehouse and assumes the risks

A Spanish company requested clarification on when to invoice and declare the sale of goods to a client in France. The DGT clarifies that the delivery of goods occurs upon withdrawal from the warehouse and details the corresponding invoicing obligations and reporting requirements.

In 6 key points

How it affects those involved

This ruling provides legal certainty regarding the timing of tax obligations and the transfer of risk in cross-border transactions involving warehouse withdrawals.

Lifecycle

2019-10-29PublishedPublished 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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