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V1193-19 29 May 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Imported US goods cleared for free practice in Belgium are treated as intra-Community acquisitions

A Spanish company has requested clarification on the taxation of US products purchased under CIF Madrid terms that are cleared through customs in Belgium. The Directorate-General for Taxes (DGT) ruled that, because customs clearance occurs in Belgium, the transaction is treated as an intra-Community acquisition of goods in Spain.

The question raised

Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido.

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