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V3242-20 30 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Intra-community acquisition exemption applicable to triangular operations even when goods are delivered to the final customer

A Dutch company registered in Slovakia purchases goods in Poland or Hungary to resell them to an entity in Spain, which then delivers them to final customers. The DGT examines whether these acquisitions can be exempt from VAT under the triangular operations regime.

The question raised

Taxation under Value Added Tax regarding the operations carried out by the consultant, with its suppliers, and with the entity acquiring the goods, established within the territory of application of the tax.

The DGT's ruling

Intra-Community acquisition may be exempt if the acquirer is not identified in Spain, uses a number from another Member State, and the goods are transported directly from a State other than that of their identification. The fact that the transport is not to the facilities of the subsequent acquirer, but to those of the final customers, does not prevent the exemption. The objective is for the goods to be made available to the subsequent acquirer within the territory of application of the tax. The consultant is not obliged to submit periodic or recapitulative statements in Spain if they only carry out exempt operations under this regime.

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