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A company sought clarification on which intra-Community distance sales of goods it could perform and whether customers under the special scheme for small enterprises qualify. The DGT clarifies that for a transaction to qualify as a distance sale, the recipient must be a non-professional or fall under Article 14, and that customers under the special scheme for small enterprises may be recipients if they have no right to deduction.
Cuestión planteada Qué ventas pueden ser consideradas ventas a distancia intracomunitarias de bienes y, en concreto, si tienen tal consideración las realizadas a clientes acogidos al régimen especial de pequeñas empresas regulado en los artículos 282 a 292 de la Directiva 2006//112.
Para que una entrega sea venta a distancia intracomunitaria, el destinatario debe ser una persona que no sea empresario o profesional actuando como tal, o estar en el artículo 14 de la Ley 37/1992. Los sujetos del régimen especial de pequeñas empresas (Directiva 2006/112) pueden ser destinatarios si no tienen derecho a la deducción. Si el destinatario es empresario pero no aporta NIF-IVA, la operación no es venta a distancia y tributa como entrega de bienes. El umbral de 10.000 euros para tributar en origen se aplica de forma global a ventas y servicios.
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