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A Spanish company has enquired whether purchasing goods from a US supplier to resell to a third party in Spain constitutes a triangular operation and which tax forms must be filed. The DGT clarifies that this is not a triangular operation and explains the VAT treatment under the customs warehousing regime.
Question raised: Whether the transaction described in the consultation request constitutes a triangular transaction and whether said transaction must therefore be reported in Form 349 or Form 303. Formal obligations of the taxpayer.
The transaction is not triangular because there is no intra-Community transport between Member States. The introduction of goods from the USA is an import, but if they are linked to a customs warehousing procedure, the tax is not accrued at that moment. The delivery from the taxpayer to the final acquirer is exempt if carried out under said customs warehousing procedure. The taxable person for the import shall be the one who concludes the customs warehousing procedure by performing the release for free circulation.
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