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An individual sells physical video games manufactured in China that are shipped directly from the supplier to the customer. The DGT has determined that these transactions are not subject to VAT in Spain and that the inquirer must comply with certain obligations even if they are not a taxable person.
Cuestión planteada Hechos imponible realizado y obligaciones de la consultante y, en particular, obligación de figurar inscrita en el registro de exportadores.
La entrega del proveedor chino a la consultante no está sujeta al impuesto porque los bienes no están en el territorio de aplicación en la puesta a disposición. La entrega de la consultante al cliente tampoco está sujeta al IVA si el transporte se inicia fuera del territorio o si el cliente realiza la importación. La consultante, al ser empresario o profesional, debe observar las obligaciones del artículo 164 de la Ley 37/1992. El registro de exportadores se refiere al régimen de devolución mensual para sujetos pasivos.
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