Back to index
V0638-22 24 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Spanish VAT does not apply to the purchase of goods delivered and remaining in another Member State

A Spanish company enquired whether the purchase of goods from an Italian supplier, which are subsequently sold to another customer in Italy without leaving the country, is subject to Spanish VAT. The DGT ruled that the transaction is not subject to Spanish VAT because the delivery takes place outside the territory to which the tax applies.

The question raised

Taxation of purchase and sale operations of goods for Value Added Tax purposes. Place of supply. Refund of tax incurred in other Member States.

The DGT's ruling

The supplies of movable goods that are not subject to transport and are made available to the acquirer outside of Spain are not subject to Spanish VAT. Likewise, if the goods must be transported, the supply is not subject to VAT in Spain if the transport begins outside of Spanish territory. In these cases, the determination of the tax corresponds to the internal rules of the Member State where the supply is made.

Book your free first meeting