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V1509-15 19 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega intracomunitaria

Requirements for the exemption for intra-Community supplies and assessment of proof of transport

A car manufacturer has enquired whether, in the event of two consecutive deliveries involving a single transport to another Member State, the first delivery can be considered exempt as an intra-Community supply. The DGT ruled that the attribution of transport depends on a global assessment of the circumstances.

The question raised

Question raised Whether the application of the exemption is appropriate in the first supply, by considering it an intra-Community supply of goods.

The DGT's ruling

Para que una entrega sea intracomunitaria exenta deben concurrir el transporte de los bienes al otro Estado miembro y la comunicación del número de identificación fiscal del adquirente. En casos de dos entregas y un único transporte, este solo puede imputarse a una de ellas. La determinación de cuál es la entrega intracomunitaria requiere una apreciación global de las circunstancias, como el momento de la transmisión del poder de disposición y las intenciones del comprador.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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