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A company managing IVA refunds for travellers via apps asks whether its operations constitute one or two deliveries of goods. The DGT determines that only one delivery exists, carried out directly by the seller to the traveller.
Cuestión planteada Se plantea si la operativa descrita constituye una o dos entregas de bienes en el ámbito del Impuesto sobre el Valor Añadido y, en su caso, la tributación correspondiente a esa calificación.
No existen dos entregas de bienes simultáneas o sucesivas entre el proveedor y la consultante y luego la consultante y el turista. Los bienes se adquieren directamente en el establecimiento del proveedor, produciéndose una única entrega de bienes cuando este transmite el poder de disposición al viajero no establecido. La existencia de contratos adicionales con la consultante no altera la naturaleza jurídica de la operación para el impuesto.
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