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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.
Question raised 1. Liability for Value Added Tax on purchases made by the consulting entity.
Regarding VAT, taxation depends on whether the seller is an entrepreneur or a professional, but the consulting entity shall not bear any amount of the Spanish tax. Regarding ITPAJD, although the transaction could be subject to it, the tax cannot be demanded as it is outside the territorial scope of application, as it involves a transfer of movable property in foreign territory that takes effect outside of Spain.
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