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V3989-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Sale of a crane already located in Senegal is not subject to Spanish VAT

A company that leased a crane in Senegal decides to sell it to a local client. The DGT rules that the transaction is not subject to Spanish VAT because the delivery takes place outside national territory. An invoice must be issued, and a subsequent export declaration must be filed.

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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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