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V1876-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

IVA devenged independently per delivery in commission purchase

A Spanish company acts as a commission buyer for a US company's promotional materials. The DGT clarifies that when the US customer makes an advance payment, VAT on the future delivery from the commission agent to the foreign buyer arises, except where the delivery is exempt under Article 25 LIVA, in which case the advance payment does not trigger VAT. Advance payments made by the consultant to their supplier always trigger VAT on the domestic delivery, regardless of the final destination of the goods.

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2024-08-08PublishedPublished 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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