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V1057-19 17 May 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Delivery of goods occurs upon transferring the power of disposal, even if legal title is not transferred

A German company requested clarification on the VAT treatment for shipping goods from Germany to a client's warehouses in Spain. The DGT ruled that the transaction constitutes an intra-Community supply in Germany and an intra-Community acquisition in Spain.

The question raised

Treatment of operations for Value Added Tax purposes.

The DGT's ruling

The delivery of goods is the transfer of the power of disposal over a tangible asset with the powers of an owner, regardless of the transfer of legal ownership. In this case, as the client assumes the risk and disposes of the goods in its warehouses, an intra-Community supply occurs in Germany and an intra-Community acquisition occurs in Spain by the client.

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