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V3812-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

The recipient is the VAT payer for deliveries of goods by non-established companies

A German company without a permanent establishment in Spain asks who the VAT payer should be for its sales of tools and which Spanish VAT ID it should include on invoices. The DGT responds that the recipient is the VAT payer and that the company must request a Spanish VAT ID to meet its invoicing obligations.

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Lifecycle

2015-12-02PublishedPublished 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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