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V3434-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

VAT exemptions available for imported samples for testing subject to specific requirements

A pharmaceutical company has enquired whether importing substance samples for quality and efficacy testing is exempt from VAT. The DGT has ruled that this is possible, provided that legal requirements are met and administrative authorisation is obtained.

In 6 key points

Lifecycle

2020-11-27PublishedPublished 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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