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A German company has requested a ruling regarding the taxation of a consignment sales model where goods are stored in Spain. The DGT has determined that the transaction is an assimilated intra-Community acquisition that is taxable but exempt, and that the Spanish client will be the taxable person for subsequent sales.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la operativa descrita en el escrito de la consulta.
El envío de bienes desde Alemania para su almacenamiento en las instalaciones de un cliente español, manteniendo la propiedad el vendedor, constituye una operación asimilada a la adquisición intracomunitaria de bienes. Esta operación está sujeta al IVA pero exenta si el adquirente tiene derecho a la devolución total según el artículo 119. Las ventas posteriores al cliente español estarán sujetas al impuesto, siendo este último el sujeto pasivo por no estar la entidad alemana establecida en España. Los servicios de almacenamiento prestados por el cliente no estarán sujetos al impuesto al no tener la entidad alemana un establecimiento permanente en el territorio.
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