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A professional established outside Spain has requested a ruling regarding the VAT liability for sales of jewellery and costume jewellery they manufactured themselves at a trade fair. The DGT has determined that the supplies are subject to tax as they take place within Spanish territory and that the manufacturer must apply the general regime.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas entregas y posibles obligaciones formales que deba cumplir relacionadas con dicho impuesto.
Las entregas de bienes realizadas en una feria se consideran realizadas en el territorio de aplicación del impuesto al ponerse a disposición del adquirente. Al tratarse de productos fabricados o elaborados por el propio consultante, no se aplica el régimen de recargo de equivalencia, sino el régimen general. El tipo aplicable es el general del 21 por ciento, al no concurrir exenciones ni tipos reducidos. El sujeto pasivo es el propio profesional.
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