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A German company without a presence in Spain seeks advice on VAT and ITPAJD liability for purchasing precious metals from Spanish sellers. The DGT confirms no VAT or ITPAJD obligation arises when deliveries take place abroad.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido por las compras realizadas por la entidad consultante.
En cuanto al IVA, la tributación depende de si el vendedor es empresario o profesional, pero la entidad consultante no deberá soportar cuota alguna del impuesto español. Respecto al ITPAJD, aunque la operación pudiera estar sujeta, no cabe exigir el impuesto por estar fuera del ámbito de aplicación territorial, al tratarse de una transmisión de bienes muebles en territorio extranjero que surte efectos fuera de España.
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