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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.
Cuestión planteada Tratamiento de la operación de adquisición efectuada por la consultante.
La recepción de los bienes por la consultante constituye una operación asimilada a la adquisición intracomunitaria de bienes según el artículo 16 de la Ley 37/1992. La consultante es el sujeto pasivo del impuesto y debe determinar la cuota en su declaración-liquidación. La importación en Portugal puede estar exenta bajo el artículo 143.1, letra d), de la Directiva 2006/112/CE si los bienes se destinan a una transferencia exenta al territorio de aplicación del impuesto.
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