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V4123-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Purchase of metals in Italy not subject to Spanish VAT if delivery takes place in Italy

A Spanish subsidiary asks whether the purchase of precious metals in Italy, which remain at the Italian factory until transformation, is subject to Spanish VAT. The DGT responds that the initial operation is a delivery of goods to Italy and not an intracommunity acquisition in Spain.

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2015-12-21PublishedPublished 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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