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A Spanish company acts as a buyer-agent in its own name for an American digital platform, purchasing promotional packs (cost below 6 € per unit) to be distributed free of charge to its customers. The DGT concludes that both the manufacturer's delivery to the agent and the agent's delivery to the US company are subject to VAT at the point of transport commencement under the TAI. Delivery to the US customer may be exempt as an export or intra-community supply if Articles 21 and 25 of the VAT Law are met. The VAT obligation arises when the goods are made available to the agent.
Cuestión planteada 1.- Tributación en el Impuesto sobre el Valor Añadido por la adquisición del material promocional por la entidad consultante consistente en contratar la elaboración de los packs promocionales en territorio de aplicación del Impuesto.
En las operaciones de comisión de compra en nombre propio se producen dos entregas de bienes sujetas al IVA (art. 8.Dos.6º LIVA): del proveedor al comisionista y del comisionista al comitente. Los packs adquiridos a título oneroso por el comisionista no tienen la condición de objetos publicitarios no sujetos del art. 7.4º LIVA respecto de estas entregas, aunque puedan tenerla en sede de la empresa americana al distribuirlos gratuitamente a sus clientes. Ambas entregas se entienden realizadas en el TAI al iniciarse el transporte en territorio español (art. 68.Dos.1ºA LIVA). El devengo de la entrega al comitente se produce en el momento de la puesta a disposición de los bienes al comisionista (art. 75.Uno.4º LIVA).
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