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V3987-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of goods from Portugal to the Canary Islands is not subject to Spanish VAT

A company in the Canary Islands has enquired whether the purchase of goods from a supplier in Portugal, including transport to the islands, is subject to VAT. The DGT has ruled that the transaction is not located within the territorial scope of the tax.

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2016-09-21PublishedPublished 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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