Doctrine by topic · DGT Observatory

Member State: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2022

Current position

Deliveries of movable goods are not subject to Spanish IVA (Value Added Tax) if they are made available to the acquirer outside of Spain or if the transport begins outside of Spanish territory. In these cases, the determination of the tax corresponds to the domestic regulations of the Member State where the delivery takes place. For deliveries exempt due to dispatch to another Member State, the acquirer must be identified with a VAT number (NIF-IVA) from a Member State other than Spain.

The DGT's position remains stable regarding territoriality and exemption requirements. There has been a shift from an approach focused on the documentary justification of the exemption to a clarification regarding non-subjectivity when transport or the making available of goods occurs outside of Spain. The doctrine confirms that the determination of the tax falls to the Member State of destination in such cases.

Turning points

  1. V0136-20

    Specifies that for the exemption, it is sufficient for the acquirer to provide a VAT number (NIF-IVA) from any Member State, without the need for it to be from the state where their economic activity is based.

  2. V0638-22

    Establishes that deliveries are not subject to Spanish IVA if the transport begins outside of Spanish territory or if the goods are made available outside of Spain.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V0705-19 28 Mar 2019

Obligation to include the recipient's TIN in the SII

SG de Impuestos sobre el Consumo
suministro inmediato de informaciónlibro registro de facturas expedidasnúmero de identificación fiscalestado miembroterritorio de aplicación del impuesto RIVA — RD 1624/1992, Reglamento del IVA art. 62RIVA — RD 1624/1992, Reglamento del IVA art. 63
Affects CompanyExpat · Non-residentIndividual
V2189-17 22 Aug 2017

Deliveries from a warehouse in France are not subject to Spanish VAT

SG de Impuestos sobre el Consumo
entrega de bienesterritorio de aplicación del impuestoventas a distanciareglas de localizaciónsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact