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V3183-16 ·7 July 2016 ·consulta-vinculante Medium impact
Tax

Spanish VAT must not be applied to sales of goods that do not leave Italian territory

A company based in Spain purchases goods in Italy and resells them to Italian companies without the goods leaving Italy. The DGT ruled that these transactions are not subject to Spanish VAT.

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Lifecycle

2016-07-07PublishedPublished 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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