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V0513-19 12 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria de bienes

Transport of goods imported into another Member State for delivery to Spain constitutes an intra-Community acquisition of goods

A commercial company has requested a ruling regarding the VAT treatment of goods imported from outside the European Union into Portugal and subsequently transported to Spain. The DGT indicates that the transport of such goods from Portugal to Spain constitutes a transaction assimilated to an intra-Community acquisition of goods.

The question raised

Taxation of the aforementioned operation under Value Added Tax.

The DGT's ruling

The transport of goods from Portugal to the taxpayer's facilities in Spain constitutes an operation assimilated to an intra-Community acquisition of goods. The taxable person for said operation shall be the taxpayer itself. The tax accrual shall occur on the 15th day of the month following the commencement of the dispatch or the transport of the goods.

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