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A query was raised regarding the VAT liability on the purchase of vehicles in France and their subsequent sale in various territories. The DGT has determined that the supply of goods requiring transport is not taxable in Spain if the dispatch originates in France.
Cuestión planteada Sujeción al IVA.
Las entregas de bienes muebles corporales que deban ser objeto de transporte no están sujetas al IVA en España si la expedición o el transporte se inician en un territorio distinto, como Francia. Por otro lado, las adquisiciones intracomunitarias de vehículos realizadas por el consultante están sujetas al IVA en España si el lugar de llegada de la expedición es la Península o las Islas Baleares.
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