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V2131-14 4 August 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Deliveries of goods to a French entity without a establishment in Spain are subject to Spanish VAT

A Spanish company supplies goods necessary for installing equipment to a French entity. The DGT determines that these deliveries are subject to Spanish VAT.

The question raised

Liability for Tax regarding the operations carried out by the applicant.

The DGT's ruling

Deliveries of goods that are not subject to dispatch or transport are understood to be made within the territory of application of the Tax when the goods are made available to the acquirer in said territory. Therefore, the deliveries made by the applicant to the French entity within the territory of application of the Tax are subject to VAT, regardless of the fact that the recipient is not established in Spain. The applicant entity is the taxable person and must charge the tax at the general rate of 21 percent.

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