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A company has enquired whether VAT should be applied to the purchase of goods intended for resale to customers in Ceuta and Melilla. The DGT has ruled that purchases from the supplier are subject to the tax because the delivery takes place within the territory where VAT applies.
Cuestión planteada Si por las dos adquisiciones de bienes efectuadas debe soportar el Impuesto sobre el Valor Añadido o únicamente por los bienes finalmente revendidos en el territorio de aplicación del impuesto.
Las entregas de bienes de los proveedores están sujetas al IVA si la puesta a disposición ocurre en el territorio de aplicación del impuesto o si el transporte se inicia en él. La exención por exportación no se aplica a la compra inicial porque es la consultante, y no el proveedor, quien expide los bienes fuera de la Comunidad. No obstante, la venta posterior de la consultante a clientes en Ceuta y Melilla sí podría estar exenta si se cumplen los requisitos legales.
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