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A Spanish company has enquired whether the purchase of machinery from a Portuguese supplier and its subsequent sale to a distributor in Portugal, where the goods do not leave said country, is subject to Spanish VAT. The DGT has ruled that, as there is no transport to Spanish territory, the transactions are not subject to tax in Spain.
Cuestión planteada Sujeción y, en su caso, facturación, de las operaciones de entrega del proveedor portugués a la consultante y de ésta al distribuidor portugués si la mercancía no sale de Portugal.
Las transmisiones de bienes no se consideran realizadas en el territorio de aplicación del impuesto si los bienes no son expedidos ni transportados hacia España. En este caso, tanto la adquisición de la maquinaria al proveedor portugués como la entrega al distribuidor portugués se localizan en Portugal. Por tanto, ninguna de las dos operaciones está sujeta al IVA español. La consultante deberá emitir factura conforme al Reglamento de facturación español al realizar la entrega al distribuidor portugués.
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