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V3482-15 12 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Assumption of risks and power of disposal in warehouses constitute an intra-Community acquisition of goods

A German company sends goods to a warehouse in Spain for its client, who assumes the risks and the power of disposal upon receipt. The DGT determines that this constitutes an intra-Community supply in Germany and an intra-Community acquisition in Spain.

The question raised

Issue raised: VAT treatment.

The DGT's ruling

The delivery of goods occurs when the power of disposal over a tangible asset is transferred with the rights of an owner, regardless of the transfer of legal title. In this case, as the customer assumes the risk and disposal of the goods in the warehouse, an intra-Community acquisition of goods takes place in Spain. The Spanish customer is the taxable person for said acquisition and must declare the transaction, whereas the German company does not make an intra-Community acquisition in Spain.

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