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V0309-22 17 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas en consigna

Applicability of consignment sales regime for acquisition of foreign group goods

A consultancy company asks whether receiving components from its German parent company at final customers' warehouses for subsequent sale falls within the consignment sales regime. The DGT confirms that it does, provided legal requirements and established timeframes are met.

The question raised

Application of the regime for sales of goods on consignment provided for in Article 9 bis of Law 37/1992 to the described operation within the Value Added Tax.

The DGT's ruling

The described operation falls within the regime for sales of goods on consignment under Article 9 bis of Law 37/1992. The transport of goods from Germany is not considered an intra-Community acquisition nor is tax due at the time of shipment. The intra-Community acquisition shall be understood to be carried out by the subsidiary when it acquires the power of disposal of the goods, provided this occurs within twelve months following their arrival. If twelve months elapse without the acquisition, the shipment shall again be considered an operation assimilated to an intra-Community acquisition.

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