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An individual inquired whether purchasing a 100-gram gold bar from a Swiss company is subject to VAT and customs duties. The DGT ruled that the transaction is not subject to VAT as the delivery does not take place within Spanish territory, and it is not subject to customs duties because gold is considered a means of payment.
Cuestión planteada Si dicha compra se encuentra sujeta al Impuesto sobre el Valor Añadido y a algún arancel.
La entrega de un lingote de oro de inversión desde un país tercero no está sujeta al IVA porque no se cumple el requisito de que la entrega se entienda realizada en el territorio de aplicación del impuesto. Al no iniciarse el transporte en España y no poder acogerse al régimen especial de ventas a distancia por superar los 150 euros, la operación queda fuera de la sujeción. Respecto a la aduana, el oro de inversión se considera medio de pago y no mercancía, por lo que no está sujeto a derechos de importación.
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