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V2016-22 21 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Supply of goods not subject to Spanish VAT if Article 68 rules on place of supply are not met

A perfumery company requested a ruling regarding the VAT liability of its goods trading operations conducted with a Dutch representative. The DGT ruled that if the goods do not enter Spain and the transport does not commence within national territory, the supplies are not subject to Spanish VAT.

The question raised

Cuestión planteada Sujeción de las entregas de mercancías consultadas al Impuesto sobre el Valor Añadido.

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