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V0042-21 15 January 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · destinatario registrado

Registered consignees may receive wines under suspension without a purchase invoice in their name

A company has requested clarification on whether it can act as an intermediary in the sale of wines without holding purchase invoices in its own name. The Directorate-General for Taxes (DGT) has ruled that, as a registered consignee, the entity may receive goods under suspension by proving tax payment through alternative documentation.

The question raised

It is asked whether the consulting company can act as an intermediary despite not having any purchase invoices for wines in its name.

The DGT's ruling

The registered recipient may receive products under a suspensive regime and must maintain inventory records and self-assess the accrued duties. To justify the possession of goods for commercial purposes, an invoice in its name is not mandatory, as documents proving the payment of the tax are sufficient. The operation is not considered a triangular transaction as it does not meet the requirements of Directive 2006/112/EC.

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