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A Spanish company acts as a commission agent in its own name, selling goods from a Portuguese supplier to Spanish customers. The DGT has ruled that two supplies of goods take place and that the intra-Community acquisition is carried out by the commission agent.
Cuestión planteada Tributación de la operación descrita a efectos del Impuesto sobre el Valor Añadido.
Al actuar el comisionista en nombre propio, se producen dos entregas de bienes distintas: la del proveedor portugués a la comisionista y la de la comisionista a los adquirentes finales. El transporte intracomunitario se imputa a la primera entrega, por lo que la consultante realiza una adquisición intracomunitaria de bienes. La entrega del proveedor portugués no está sujeta al IVA español por ser una operación intracomunitaria, mientras que la venta de la comisionista a los clientes españoles es una entrega interior sujeta al impuesto.
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