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A company sells goods to customers in Spain, but upon their instruction, the goods are sent directly to other businesses within the European Union. The DGT determines that the first delivery is a domestic transaction subject to VAT.
Question posed: Taxation of the operations carried out by the taxpayer for the purposes of Value Added Tax.
The delivery of goods made by the taxpayer to its customers in Spanish territory constitutes a delivery that is subject to, and not exempt from, VAT. This occurs because, as the customers have provided a Spanish Tax Identification Number (NIF), the transport is not linked to the taxpayer's delivery to be considered an intra-Community supply. The taxpayer must charge the tax on the invoice, without prejudice to the treatment of subsequent successive deliveries.
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