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V2623-17 13 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Delivery of goods to a warehouse with risk assumed by the customer constitutes an intra-Community acquisition

A German company sends goods to a warehouse in Spain where the Spanish customer assumes the risks and the power of disposal of the goods. The DGT determines that this constitutes a domestic supply in Germany and an intra-Community acquisition in Spain.

The question raised

Treatment of operations for Value Added Tax purposes.

The DGT's ruling

The transfer of the power of disposal over tangible assets, with the powers of an owner, constitutes a delivery of goods even if legal ownership is not transferred. In this case, as the client assumes the risk and disposal of the goods in the warehouse, an intra-Community acquisition of goods occurs in Spain. The Spanish client shall be the taxable person for said acquisition and must declare the transaction.

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