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V0589-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · operación asimilada

Acquisition of goods from another Member State deemed an operation assimilated to intra-Community acquisition

A Spanish company acquires goods from an Austrian entity that are transported from Malaysia to Portugal and then to Spain. The DGT determines that the receipt of the goods in Spain is an operation assimilated to an intra-Community acquisition and analyses the potential exemption for the import in Portugal.

The question raised

Treatment of the acquisition operation carried out by the applicant.

The DGT's ruling

The receipt of goods by the applicant constitutes an operation assimilated to the intra-Community acquisition of goods pursuant to Article 16 of Law 37/1992. The applicant is the taxable person for the tax and must determine the tax amount in its tax return. Importation into Portugal may be exempt under Article 143.1, letter d), of Directive 2006/112/EC if the goods are intended for an exempt transfer to the territory where the tax applies.

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