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V1322-16 31 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Supply of goods imported from a third country to another Member State is not subject to Spanish VAT

A consulting company sells goods acquired in a third country to a customer in another Member State, who carries out the importation in that country. The DGT determines that the transaction is not subject to VAT in Spain because the transport begins outside national territory.

The question raised

Liability of the delivery carried out by the applicant and whether, in order to perform the operation, they must register in the Member State of arrival of the goods.

The DGT's ruling

The delivery of tangible movable goods that must be subject to transport is only understood to be carried out in Spanish territory if the shipment begins in said territory. In the case of goods to be imported, the delivery by the importer is considered to be carried out in Spain even if the transport begins in a third country. However, if the delivery is made to a customer in another Member State and the transport begins outside of Spain, the operation is not subject to Spanish VAT. It is not necessary for the seller to register in the Member State of destination.

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