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V0025-18 10 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Chemical product deliveries from Portugal are not subject to VAT, but transport services are

A Spanish company has requested clarification regarding the taxation of chemical product purchases in Portugal intended for resale to China, including transport services provided by a Portuguese third party. The DGT has ruled that the supply of goods is not subject to Spanish VAT as it takes place in Portugal, whereas the transport service is subject to the tax.

The question raised

Taxation of the acquisition and subsequent transmission of chemical products carried out by the applicant, as well as the transport carried out by the Portuguese carrier for the applicant.

The DGT's ruling

The supplies of goods are not subject to VAT as they are understood to be carried out in Portugal, since the products are made available in said country and the subsequent transport commences there. However, the transport service is subject to tax in Spain because the recipient is a taxable person with the seat of their economic activity in Spanish territory.

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