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A Spanish company distributes products from a Swiss parent company and manages warranty repairs. The query concerns the VAT treatment for shipping spare parts or new equipment from Poland to Spain and the return of defective parts.
Question posed: VAT treatment of the described intra-Community movement of goods.
The shipment of parts or equipment from Poland, the ownership of which is retained by the Swiss parent company, constitutes an operation deemed equivalent to an intra-Community acquisition of goods in Spain. The Swiss parent company is a taxable person and must apply for a tax identification number. These operations may be subject to and exempt if the requirements of Article 119 bis of the VAT Law are met. The movement of defective parts back to Poland does not constitute an operation deemed equivalent to an intra-Community supply because the parent company is not the owner of them at that time.
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