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A Spanish company sells goods to a national customer, who requests direct delivery to a customer in Portugal. The DGT determines that the initial sale is not an intracommunity supply and must be subject to VAT.
Cuestión planteada Tributación de la venta entre A y B a efectos del Impuesto sobre el Valor Añadido y si la misma debe declararse en la declaración recapitulativa de operaciones intracomunitarias (modelo 349).
La entrega de bienes de la consultante a su cliente nacional es una operación sujeta y no exenta de IVA, debiendo repercutirse el impuesto en factura. No constituye una entrega intracomunitaria de bienes porque el cliente no comunica su propio NIF-IVA de otro Estado miembro. El NIF-IVA del destinatario final en Portugal no cambia la naturaleza de la operación, ya que la entrega se realiza al cliente intermedio. Por tanto, esta venta no debe incluirse en el modelo 349.
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