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V3207-19 ·19 November 2019 ·consulta-vinculante Medium impact
Tax

Sale of goods on consignment from Germany to a Spanish client constitutes an assimilated intra-Community acquisition

A German company has requested a ruling regarding the taxation of a consignment sales model where goods are stored in Spain. The DGT has determined that the transaction is an assimilated intra-Community acquisition that is taxable but exempt, and that the Spanish client will be the taxable person for subsequent sales.

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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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