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V3221-21 ·27 December 2021 ·consulta-vinculante Medium impact
Tax

Sales of goods to Spanish customers with a final destination in the EU are subject to VAT if the requirements for intra-Community delivery are not met

A company sells goods to customers in Spain, but upon their instruction, the goods are sent directly to other businesses within the European Union. The DGT determines that the first delivery is a domestic transaction subject to VAT.

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Lifecycle

2021-12-27PublishedPublished 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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