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V0004-21 4 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Acquisitions of goods from another Member State may be subject to VAT or constitute intra-Community acquisitions

A construction company seeks clarification on the taxation of goods purchased from a supplier in another Member State and the required invoicing procedures. The DGT explains that taxation depends on the location of transport and whether the supplier maintains a permanent establishment in Spain.

The question raised

Taxation of the described operations, as well as the invoicing obligations of the supplier.

The DGT's ruling

The supply of goods is subject to VAT if the transport begins in Spain or if they are imported goods whose supply is deemed to have taken place within the territory. If the goods are transported from another Member State, it constitutes an intra-Community acquisition. The supplier shall be a taxable person if they are established in Spain or have a permanent establishment involved in the supply. In intra-Community acquisitions, the supplier must issue an invoice, but it does not necessarily have to comply with the Spanish invoicing regulations.

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