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V2375-19 11 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Acquisition of goods stored in another Member State's free zone may be taxable in Spain if a Spanish VAT number is used

A Spanish company has requested clarification regarding VAT treatment on the purchase of products stored in a Portuguese free zone and their subsequent sale. The DGT indicates that the purchase will constitute an intra-Community acquisition in Spain if a Spanish VAT number is provided and no tax is levied in Portugal, whereas the sale to Spanish customers will be treated as an intra-Community supply from Portugal.

The question raised

Taxation under Value Added Tax regarding both the acquisition of goods and the sale thereof.

The DGT's ruling

The acquisition of goods from other Member States shall constitute an intra-Community acquisition subject to VAT in Spain if the acquirer communicates a VAT identification number assigned by the Spanish authorities and the transaction has not been taxed in the Member State of destination. On the other hand, the sale of such goods to customers in Spain is considered an intra-Community supply carried out in Portugal, with the customers performing the intra-Community acquisition upon the arrival of the goods in Spain. Logistics services provided by a supplier not established in Spain shall be subject to VAT through the reverse charge mechanism.

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