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A Spanish company sells goods to a national customer who requests direct delivery to a customer in Portugal. The DGT determines that if the national customer does not provide a foreign VAT ID, the transaction is an internal sale subject to VAT and not an intracommunity delivery.
Cuestión planteada Tributación de la venta entre A y B a efectos del Impuesto sobre el Valor Añadido y si la misma debe declararse en la declaración recapitulativa de operaciones intracomunitarias (modelo 349).
La entrega de bienes al cliente nacional constituye una entrega interior sujeta al IVA si este no comunica un NIF-IVA de otro Estado miembro. En este caso, el transporte no se vincula a la primera entrega, por lo que no es una entrega intracomunitaria de bienes. Por tanto, la operación no debe incluirse en el modelo 349.
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