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V3173-17 ·11 December 2017 ·consulta-vinculante Medium impact
Tax

Sales of goods manufactured by a professional at a trade fair are subject to VAT at the standard rate

A professional established outside Spain has requested a ruling regarding the VAT liability for sales of jewellery and costume jewellery they manufactured themselves at a trade fair. The DGT has determined that the supplies are subject to tax as they take place within Spanish territory and that the manufacturer must apply the general regime.

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2017-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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