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A company with a warehouse in Germany has enquired whether it must declare its sales from said country in Form 349, Intrastat, and the SII. The DGT has determined that sales from the German establishment are not considered to have taken place in Spain; however, the receipt of goods in Spain is treated as an intra-Community assimilated acquisition.
Cuestión planteada La consultante plantea si las entregas que realice desde el almacén situado en Alemania a clientes alemanes o franceses, así como las que realice al almacén situado en territorio de aplicación del impuesto, deben ser objeto de declaración recapitulativa de operaciones comunitarias en el modelo 349, en la declaración INTRASTAT, y en el Suministro Inmediato de Información (en adelante SII).
Las entregas de bienes desde un establecimiento permanente en Alemania a clientes en Alemania o Francia no se realizan en el territorio de aplicación del IVA. La recepción de mercancías desde dicho almacén alemán hacia un almacén en España constituye una operación asimilada a una adquisición intracomunitaria. Estas operaciones asimiladas deben incluirse en la declaración recapitulativa del modelo 349. En el SII, solo deben incluirse los registros de facturación de la sede en España, excluyendo las facturas expedidas por el establecimiento permanente en Alemania.
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