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V1381-15 4 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

No intracommunity acquisition in Spain if goods not sent or received

A Spanish company asked whether purchasing goods from a UK entity, shipped directly to a customer in another EU country, constitutes an intracommunity acquisition in Spain. The DGT responds that there is no VAT liability in Spain as the goods do not enter the territory subject to the tax.

The question raised

Subjectivity of intra-Community operations and inclusion in the recapitulative statement of intra-Community operations.

The DGT's ruling

No transaction subject to VAT is carried out in the territory of application of the Tax when the goods are neither sent nor received in it, as intra-Community acquisition requires that the place of arrival of the shipment be the national territory. In the case of exempt operations in other Member States under the non-subject regime, the company must record in form 349 the delivery in the Member State of arrival, indicating the NIF/VAT number of the purchaser of the goods in said State.

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