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V0082-16 13 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Delivery of goods to a customer's warehouse constitutes an intra-Community acquisition of goods

A German company sends goods to a customer's warehouses in Spain to ensure minimum stock levels, with the customer assuming risks upon receipt. The DGT has determined that this transaction constitutes an intra-Community supply in Germany and an intra-Community acquisition in Spain.

The question raised

Treatment and settlement of the transaction for Value Added Tax purposes.

The DGT's ruling

The transfer of the power of disposal over tangible goods, with the powers of an owner, constitutes a delivery of goods even if legal ownership is not transferred. In this case, as the client assumes the risk and disposes of the goods for their use, an intra-Community supply occurs in Germany and an intra-Community acquisition occurs in Spain. The Spanish client is the taxable person for the acquisition and must declare the transaction.

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