Back to index
V5089-26 29 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas en cadena

Sale of a Spanish supplier to a Spanish intermediary is subject to Spanish VAT

A company carrying out intracommunity distance sales under the Single Window regime asks whether its Spanish supplier's sales are subject to Spanish or destination country VAT. The DGT responds that, when the intermediary communicates its Spanish VAT number, the supplier's operation constitutes an internal delivery subject to Spanish VAT.

The question raised

Question posed: Whether the sales made by the Spanish supplier to the requesting entity are subject to Spanish Value Added Tax or to the Value Added Tax of the Member State of destination of the goods, insofar as the goods are sent to other Member States by said supplier.

The DGT's ruling

In chain sales with a single transport to another Member State, if the intermediary communicates their VAT number assigned by the Spanish Administration to the supplier, the transport is linked to the delivery from the intermediary to the final recipient. Therefore, the intermediary's prior acquisition from the supplier constitutes an intra-community supply of goods subject to Spanish VAT. The supplier must charge the corresponding tax according to the nature of the good.

Apply this to a real case

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

Book a meeting Write to the firm
Email
Contact