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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A mobile phone trader inquired about how to prove the actual removal of goods from Spain to apply the VAT exemption for intra-Community supplies. The Directorate-General for Taxes (DGT) ruled that the list of documents provided in the VAT Regulation is merely illustrative, and any legally admissible means of proof is permitted.
This ruling provides greater flexibility for businesses by allowing alternative forms of evidence to prove the movement of goods, rather than being strictly limited to the specific documents listed in the VAT Regulation.
The tax team reviews your specific situation.
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