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V3178-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Sale of goods to a national customer with delivery to a third party in another EU member state is subject to VAT

A Spanish company sells goods to a national customer, who requests direct delivery to a customer in Portugal. The DGT determines that the initial sale is not an intracommunity supply and must be subject to VAT.

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2023-12-11PublishedPublished 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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