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A Dutch company asked whether its raw materials repurchase contract constituted a goods delivery or a financial services arrangement. The DGT determines it is not a goods delivery as it does not transfer full disposal rights, but rather a loan with goods as collateral, which is VAT-exempt.
Cuestión planteada Tributación del contrato de recompra descrito a efectos del Impuesto sobre el Valor Añadido, y en concreto, sobre la naturaleza de la operación como entrega de bienes o prestación de servicios de naturaleza financiera.
La operación no es entrega de bienes porque el vendedor mantiene los riesgos y cargas (como el seguro y el deterioro) de la mercancía. Se califica como una prestación de servicios de financiación mediante un préstamo con pignoración de materias primas. En caso de estar sujeta al impuesto por la ubicación del cliente, dicha operación financiera está exenta de IVA según la Ley 37/1992.
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