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A company has requested clarification regarding the VAT liability on the importation of steel coils and their subsequent resale, as well as the tax nature of debt payments made by a supplier to third parties. The DGT clarifies that importations and supplies carried out within national territory are subject to the tax, whereas the settlement of debts does not constitute a taxable operation.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones señaladas.
Las importaciones de bienes procedentes de un país tercero están sujetas al IVA. Las entregas de bienes realizadas por el consultante estarán sujetas al impuesto si se entienden realizadas en el territorio de aplicación del mismo según el artículo 68 de la Ley 37/1992. Las entregas intracomunitarias pueden estar exentas si cumplen los requisitos del artículo 25. Los pagos de deudas del proveedor a otros clientes no constituyen entregas de bienes ni prestaciones de servicios, por lo que no están sujetos al impuesto.
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