Skip to content
Back to index
V2752-17 25 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen suspensivo

Wine acquisitions under suspension for export or intra-Community delivery may be VAT exempt

A company has enquired whether purchasing wine from Spanish wineries for shipment to other Member States or third countries is subject to VAT. The DGT has ruled that while the transactions are technically subject to VAT, they are exempt as they are linked to a warehousing regime other than customs warehousing.

The question raised

Cuestión planteada Se plantea si las adquisiciones del vino efectuadas están sujetas al Impuesto sobre el Valor Añadido. En ese caso, si debe satisfacerse dicho impuesto en el momento de su adquisición o si, por el contrario, está exento.

Email
Contact