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A Spanish company with an establishment in Portugal has requested a ruling regarding the taxation of a steel transaction where the goods travel from Germany to Portugal to be subsequently sold to a Portuguese customer. The DGT has determined that neither of the two transfers is subject to VAT in Spain.
Question raised: Taxation of the operation described in the inquiry and the tax forms in which said operation must be declared.
The first supply (from Germany to the taxpayer) is not subject to Spanish VAT because the transport begins in Germany and the arrival is in Portugal. The second supply (from the taxpayer to the final customer) is also not subject to VAT in Spain because the making available of the goods occurs in Portugal. These operations must be declared in forms 390 and 349, but not in form 303.
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