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A cosmetics company has requested a ruling regarding VAT liability for its operations and the requirement to submit recapitulative statements and Intrastat returns. The DGT clarifies that transactions deemed to be intra-Community acquisitions must be reported using Form 349.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de entregas señaladas y si sería necesario presentar declaraciones recapitulativas a efectos de dicho Impuesto y declaraciones a los efectos de Intrastat.
Las operaciones asimiladas a adquisiciones intracomunitarias de bienes, según el artículo 16.2 de la Ley del IVA, deben incluirse en la declaración recapitulativa de operaciones intracomunitarias. En cuanto al lugar de realización, si las mercancías se transportan desde otro Estado miembro por el propio empresario hasta el territorio de aplicación del impuesto, se produce una operación asimilada a adquisición intracomunitaria. Respecto al Intrastat, la DGT indica que no es una consulta tributaria al no existir obligados tributarios en dicho sistema.
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