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V3482-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Assumption of risks and power of disposal in warehouses constitute an intra-Community acquisition of goods

A German company sends goods to a warehouse in Spain for its client, who assumes the risks and the power of disposal upon receipt. The DGT determines that this constitutes an intra-Community supply in Germany and an intra-Community acquisition in Spain.

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2015-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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