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A Spanish company inquired whether the sale of olives to a Dutch entity and its subsequent repurchase constituted supplies of goods. The DGT determines that the operation is in reality a loan with a pledge of raw materials, which constitutes a supply of financing services.
Question raised: Whether the initial sale of the olives to the Dutch entity is an intra-territorial supply subject to tax, as well as the subsequent resale that the Dutch entity may eventually carry out in favor of the inquirer, with the latter holding the status of taxable person since the Dutch entity is not established.
The operation is not a supply of goods because the entirety of the benefits and burdens of the right of ownership is not transferred. It is classified as a supply of financing services by the Dutch entity. Said service is subject to VAT as it is performed in Spanish territory, but it is exempt under the exemption for the granting of credits and loans.
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