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V0295-14 6 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · incoterm fca

Intermediate sales under FCA incoterm are domestic supplies subject to VAT, not intra-Community supplies

A Spanish company sought clarification on whether successive cotton sales between a Spanish company, a non-established Greek company, and another Spanish company constituted exempt intra-Community supplies. The DGT ruled that, because the FCA incoterm is used, the power of disposal is transferred in Spain, meaning the initial sales are domestic transactions subject to VAT.

The question raised

Cuestión planteada - Análisis de la operación.

The DGT's ruling

Bajo el incoterm FCA, el poder de disposición de los bienes se transmite en el país de origen. Si en una cadena de ventas con un solo transporte el poder de disposición se transmite en el territorio de aplicación del impuesto, las transmisiones previas no son exentas, sino entregas interiores sujetas al IVA. Solo la última entrega, que abandona físicamente el territorio, se considera entrega comunitaria.

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