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V3652-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Sale of printed laminates in Germany constitutes a goods delivery, not an electronic service

A Spanish business sells images online, printed and delivered by a third party in Germany. The DGT determines this constitutes a goods delivery, not an electronic service, and assesses its VAT and IRPF liability.

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2020-12-29PublishedPublished 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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