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A Spanish company has requested clarification on the VAT treatment when purchasing machinery from a US supplier, who in turn purchases it from a Polish manufacturer. The DGT examines whether the transaction constitutes an import or an intra-Community acquisition and warns against the use of a third-party VAT number.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido de la adquisición de la maquinaria efectuada por la consultante, e incidencia que puede derivarse de que ante la solicitud a su proveedor estadounidense de su numero de operador intracomunitario, le remite su factura consignado un Número de Identificación Fiscal a efectos del Impuesto sobre el Valor Añadido (NIF-IVA), correspondiente al proveedor polaco, lo que podría ser desconocido por éste último.
Si el transporte se vincula a la primera entrega (fabricante polaco al proveedor estadounidense), esta sería una entrega intracomunitaria exenta y el proveedor estadounidense realizaría una adquisición intracomunitaria en España. En ese caso, la entrega al cliente español sería una operación interior sujeta a IVA mediante inversión del sujeto pasivo. El uso de un NIF-IVA que no pertenece al proveedor estadounidense impediría aplicar la exención de la adquisición intracomunitaria.
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