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A company has requested clarification on whether the acquisition of electronic equipment, citing Article 141 of the Directive, constitutes a triangular operation and which forms must be submitted. The DGT has stated that it cannot determine the nature of the transaction without knowing the actual origin of the goods and the place where the transport commenced.
Cuestión planteada Se cuestiona por la consultante si las operaciones de adquisición que se documentan con la mención del artículo 141 de la Directiva 2006/112/CE constituyen una operación triangular, si dicha operación determina que la consultante sea el sujeto pasivo por inversión y si, en caso de tratarse de una operación triangular, deben ser objeto de información en los modelos 303 y 349.
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