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V4123-15 21 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Purchase of metals in Italy not subject to Spanish VAT if delivery takes place in Italy

A Spanish subsidiary asks whether the purchase of precious metals in Italy, which remain at the Italian factory until transformation, is subject to Spanish VAT. The DGT responds that the initial operation is a delivery of goods to Italy and not an intracommunity acquisition in Spain.

The question raised

Question raised: Accrual of Tax in the acquisition of metals.

The DGT's ruling

If the making available of the metals and the transfer of risks occur in Italy, an intra-community supply of goods takes place in that country and is not subject to VAT in Spain. However, the subsequent supply of the manufactured products from Italy to the Spanish subsidiary constitutes an intra-community supply of goods, which generates an intra-community acquisition subject to VAT in Spanish territory.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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