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V0315-19 14 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

VAT treatment on the sale of goods and logistics services by a company without a permanent establishment in Spain

A Portuguese company importing goods from Turkey and storing them with a customs agent in Spain has requested a ruling on VAT liability. The DGT has determined that, as the company does not have a permanent establishment in Spain, supplies of goods to other local businesses shall be subject to the reverse charge mechanism.

The question raised

Question raised: Liability for Value Added Tax on the aforementioned operations and whether the reverse charge mechanism applies to the sale of goods carried out by the applicant within the territory of application of the Tax.

The DGT's ruling

Las entregas de bienes muebles corporales que se inicien en España se consideran realizadas en territorio nacional. Si el vendedor no está establecido ni dispone de un establecimiento permanente en España, los adquirentes que sean empresarios o profesionales residentes en el territorio serán los sujetos pasivos del impuesto por inversión del sujeto pasivo. Los servicios logísticos no estarán sujetos al IVA si no implican el arrendamiento de un espacio físico exclusivo para la consultante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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