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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 comisiones de compra donde el comisionista actúa en nombre propio, se producen dos transmisiones: del proveedor al comisionista y del comisionista al comitente. Estas entregas están sujetas al IVA cuando se realizan en el territorio de aplicación del impuesto. No se consideran entregas gratuitas de objetos publicitarios exentas, ya que las transmisiones entre las partes involucradas no tienen esa condición. El devengo ocurre cuando se ponen los bienes a disposición del comisionista.
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