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V4097-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Customs shipping document only required if repair is classified as a supply of goods

A fishing vessel repair company has enquired whether it must obtain a customs shipping document for the spare parts used. The DGT clarifies that this requirement only applies if the transaction constitutes a supply of goods rather than a provision of services.

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2016-09-26PublishedPublished 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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