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V3938-16 20 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria de bienes

Acquisition of goods from Bulgaria to Spain classified as intra-Community acquisition of goods

A Spanish company has requested clarification regarding the taxation of goods manufactured in Bulgaria and sold by a US entity. The DGT has determined that if the goods are dispatched from Bulgaria to Spanish territory, the transaction constitutes an intra-Community acquisition of goods.

The question raised

Taxation of the acquisition transaction described in the consultation request.

The DGT's ruling

If the goods are dispatched from Bulgaria to the territory to which the tax applies, the transaction must be classified as an intra-Community acquisition of goods that is taxable and not exempt. The tax shall be accrued on the 15th day of the month following the commencement of the dispatch or transport, or on the invoice date if the latter is issued earlier. The taxable amount shall be determined according to the general and special rules of the VAT Act, and the taxable person shall be the acquiring company itself.

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