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V0609-19 22 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

The sale of goods imported from a third country with direct transport to another Member State does not constitute a taxable event in Spain

A company imports goods from China that are cleared in Belgium and transported directly to France for a purchaser. The DGT determines that the operation does not constitute a taxable event in Spain nor an intra-Community supply of goods.

The question raised

Question raised Whether the invoice issued to document the described operation must include any specific mention and whether said operation must be reported in the recapitulative statement of intra-Community operations.

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