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V0971-14 7 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Deliveries of goods and services outside Spain are exempt from Spanish VAT

A company asks about VAT treatment in a transaction involving purchase of preforms in Belgium, processing in Germany and delivery to a Spanish permanent establishment in France. The DGT determines that deliveries of goods and intracommunity acquisitions are not subject to Spanish VAT, while services provided in Germany are considered intracommunity acquisitions of services.

The question raised

Taxation under Value Added Tax on deliveries and services.

The DGT's ruling

Deliveries of goods not subject to dispatch or transport are carried out where they are made available to the acquirer; therefore, the described operations are not subject to Spanish VAT. The services provided in Germany to the applicant are classified as an intra-Community acquisition of services. The recipient of the service shall be the taxable person through the reverse charge mechanism in the Member State where they are established.

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