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A UK-based company without a permanent establishment in Spain buys barrels from Spanish suppliers to transport them to its country for resale. The DGT clarifies that these purchases are subject to VAT, the transfer does not constitute an export, and such operations do not count in its operations volume in Spain.
Question posed: Taxation of the operations carried out by the consulting entity for Value Added Tax purposes and the calculation thereof for the purpose of the volume of operations.
The purchase of barrels from Spanish suppliers constitutes domestic supplies subject to VAT, as the goods are made available in Spain. The movement of goods to a non-EU country by the British company does not constitute a supply of goods or an exempt export, as there is no transfer of the power of disposal. These operations must not be declared or included in the taxable person's volume of operations. The company may request a refund of the input VAT if the requirements of reciprocity are met.
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