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V3090-17 ·28 November 2017 ·consulta-vinculante Medium impact
Tax

The sale of goods to a domestic customer is exempt from VAT if the seller is listed as the exporter in the SAD

A company inquires whether the sale of wine to another Spanish company intended for export is exempt from VAT. The DGT responds that the exemption only applies if the seller is the party who formalizes the export and is listed as the exporter before Customs.

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2017-11-28PublishedPublished 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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