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V2408-23 7 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Acquisition of goods imported in another Member State and transported to Spain constitutes an intra-Community acquisition subject to VAT

A fruit and vegetable company has requested a ruling regarding the taxation of goods imported into France and subsequently transported to Spain. The DGT has indicated that if the importation in France is exempt, the transfer to Spain is considered an intra-Community acquisition subject to VAT.

The question raised

Value Added Tax treatment of the described operation and the manner in which the taxpayer must declare said operation.

The DGT's ruling

The importation of goods into a Member State (such as France) may be exempt if the requirements of the Directive and local regulations are met. However, the transport of said goods from that Member State to Spain dictates that the taxpayer performs an intra-Community acquisition or an assimilated operation subject to VAT. The company must be registered in the intra-Community operators register and submit the corresponding tax returns and the recapitulative statement.

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