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V2189-17 22 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Deliveries from a warehouse in France are not subject to Spanish VAT

A marketing company has enquired whether deliveries of goods made from a warehouse in France to French customers or those in other Member States are subject to Spanish VAT. The DGT has determined that deliveries originating in France are not taxable in Spain and that sales to other countries from Spain depend on whether distance selling thresholds are met.

The question raised

Whether deliveries to French customers carried out from the warehouse in France would be subject to Spanish Value Added Tax. Whether deliveries made to customers in other Member States would be subject to Value Added Tax. In the event they are subject to French Value Added Tax, the question is raised as to where the corresponding returns should be filed and whether registration for Value Added Tax purposes in France would be required.

The DGT's ruling

Deliveries of goods to French customers carried out from a warehouse in France are not considered to be carried out within the territory of application of Spanish tax. On the other hand, deliveries from Spain to other Member States shall not be understood to be carried out in Spain if the requirements for distance selling under Article 68.4 of Law 37/1992 are met. If said requirements are not met, the deliveries shall be subject to Spanish VAT.

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