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V2891-14 29 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Location of goods deliveries depends on the place of transport commencement or availability

A plastics processing company has requested clarification on the location of its sales based on the loading and delivery points. The DGT clarifies that, if transport is involved, the transaction is located where the transport begins, or where the goods are made available if no transport is provided.

The question raised

A request is made to clarify the location of the sales operations carried out.

The DGT's ruling

The supplies of tangible movable goods that require transport are located where the dispatch or transport begins. If there is no transport, the supply is understood to be made where the goods are made available to the acquirer. In the case of goods to be imported, the supply is considered to be made in the territory of application of the tax even if the transport begins in a third country.

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