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V1598-14 20 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Goods sales in England not subject to Spanish VAT

A Spanish company enquires whether goods sales carried out in England are subject to Spanish VAT. The DGT responds that such operations are not subject to Spanish VAT as there is no cross-member state delivery or transport.

The question raised

Liability.

The DGT's ruling

Deliveries of goods made in British territory are not subject to Spanish VAT as there is no dispatch or transport between Member States that constitutes an intra-Community supply or acquisition. In Spanish VAT returns, only the amounts of the Spanish tax itself may be deducted. To recover VAT incurred in other Member States, an application must be submitted electronically using Form 360.

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