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A consultancy asks whether it can apply the supplier's VAT liability when purchasing tractors in Spain for later shipment to Portugal. The DGT responds that, since delivery takes place in Spanish territory by a Spanish supplier, the supplier is VAT liable and must charge VAT.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo en la adquisición de los tractores puesto que van a ser luego enviados a otro Estado miembro.
La entrega de bienes se realiza en el territorio de aplicación del Impuesto cuando los bienes se ponen a disposición del adquirente en dicho territorio o cuando el transporte se inicia en él. Si el proveedor es un empresario establecido en España, será el sujeto pasivo de la operación y deberá repercutir el IVA en factura. No se aplica la regla de inversión del sujeto pasivo porque el proveedor está establecido en el territorio de aplicación del Impuesto, independientemente de que el adquirente envíe los bienes a Portugal posteriormente.
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