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A Spanish company has queried whether the VAT charged by the Spanish branch of its Italian supplier is correct, given that the goods originate from the United Kingdom. The Directorate-General for Taxes (DGT) indicates that the outcome depends on whether the branch actively participates in the negotiation or merely acts as a point of contact.
Cuestión planteada Si es correcta la repercusión del Impuesto sobre el Valor Añadido por la sucursal a la consultante como consecuencia de las operaciones de venta efectuadas.
Si la sucursal interviene negociando los elementos del contrato y dirigiendo el proceso, realiza una operación asimilada a una adquisición intracomunitaria seguida de una entrega interior, debiendo repercutir el IVA. Si la sucursal solo pone en contacto a las partes sin facultad de negociación, la consultante realiza una adquisición intracomunitaria sin intervención de la sucursal. Tras el Brexit, la entrada de mercancías desde Reino Unido se considera importación, pudiendo la sucursal ser sujeto pasivo de la misma y realizar una entrega interior posterior.
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