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V3203-19 ·19 November 2019 ·consulta-vinculante Medium impact
Tax

VAT treatment of chain sales to the Canary Islands depends on the designated exporter in customs documentation

A company selling goods to customers in the Canary Islands seeks clarification on which transactions are subject to or exempt from VAT in a chain of sales involving a single transport. The DGT explains that the exemption depends on which specific transaction is linked to the transport according to customs documentation.

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2019-11-19PublishedPublished 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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