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V0996-14 8 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Exemption not applicable for triangular transactions if buyer is identified in origin state

A Dutch entity asks whether it can benefit from the intracommunity acquisition exemption for triangular transactions. The DGT responds that the exemption does not apply if the buyer is identified in the Member State from which goods are dispatched, although another exemption under the right to full refund may apply.

The question raised

Application of the exemption contained in Article 26.Three of Law 37/1992 for triangular operations.

The DGT's ruling

The exemption under Article 26.Three of Law 37/1992 requires that the goods be transported from a Member State other than the one in which the acquirer is identified. If the acquirer is identified in the State from which the goods are dispatched, the exemption for triangular operations does not apply. However, the acquisition could be exempt under Article 26.Four if the acquirer is entitled to a full refund of the tax.

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