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V1574-24 26 June 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sales of goods located in Spain by a foreign supplier are domestic transactions, except for consignment sales

A company requested clarification on whether purchasing goods from a German supplier, while the goods are held in a warehouse in Spain, constitutes a domestic or intra-Community transaction. The DGT ruled that it is a domestic transaction, unless the consignment sales regime is applied.

The question raised

Consideration of the delivery of goods from the German supplier to the applicant as a domestic operation or an intra-Community operation. In the latter case, which key should be entered in Form 349.

The DGT's ruling

If the goods are located in a warehouse within the territory to which the tax applies and the dispatch begins there, the delivery is considered a domestic operation. However, if a consignment sales agreement exists under Article 9 bis, the acquisition of the goods by the customer shall be considered an intra-Community acquisition. In the latter case, the operation must be included in Form 349.

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