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V2860-15 5 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · adquisición intracomunitaria de bienes

The purchase of wood from Portuguese suppliers is an intra-Community acquisition subject to 21% VAT

A Spanish company inquires whether the purchase of wood from individuals in Portugal is subject to VAT and which rate applies. The DGT determines that it is an intra-Community acquisition of goods subject to the general rate of 21% and that the company must perform IRPF withholding if the seller is a taxpayer of this tax.

The question raised

Question posed regarding VAT: Whether said purchase of wood is subject to Value Added Tax. If so, the applicable tax rate.

The DGT's ruling

The delivery of wood by Portuguese suppliers constitutes an intra-Community acquisition of goods that is taxable and not exempt in Spain, applying the 21% rate. Likewise, the consulting company is obliged to perform withholding as a payment on account of IRPF on income from forestry activities if the recipient is a taxpayer of said tax.

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