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A Spanish company acquires a vehicle in one Member State and immediately resells it to an entity in a third Member State. The DGT determines that the transaction does not meet the requirements to be considered a triangular operation in Spain and refers queries regarding formal and statistical obligations to the AEAT.
Cuestión planteada Si la operación descrita puede considerarse una operación triangular y forma en que la consultante debe incluir dichas operaciones en los modelos 303, 349 y si, deben ser declarada a los efectos de Intrastat.
La operación no califica como triangular en el territorio de aplicación del impuesto porque la entrega subsiguiente no se realiza en España. Podría serlo en el Estado miembro donde se efectúe la entrega subsiguiente si se cumplen los requisitos del artículo 141 de la Directiva 2006/112/CE. Respecto al modelo 349, la consultante debe consignar la información de la entrega subsiguiente en el Estado miembro de destino final. La consulta sobre Intrastat no tiene naturaleza tributaria y debe dirigirse al Departamento de Aduanas e Impuestos Especiales de la AEAT.
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