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V3140-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Supply of goods to the European Space Agency destined for the Netherlands is subject to VAT but exempt via refund

A company manufactures components for the European Space Agency to be sent to the Netherlands, but the agency lacks a VAT number. The DGT determines that the transaction is subject to VAT in Spain as it is the place where transport begins; however, the intra-Community exemption does not apply due to the absence of a VAT number, meaning the special refund regime must be applied for this organisation.

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Lifecycle

2020-10-20PublishedPublished 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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