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Triangular Operation: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position Medium confidence 8 rulings · 2014–2022

Current position

For an operation to be classified as triangular, it must comply with the requirements of Article 141 of Directive 2006/112/EC, which implies that the acquisition and the subsequent delivery must not occur in Spain. In intra-Community chain sales, the exemption requires the intermediary to provide a VAT identification number (NIF-IVA) from another Member State and to link the transport to the first delivery. The intra-Community delivery is exempt if the acquirer is a taxable person or professional identified in another Member State and the dispatch of the goods is justified.

The position of the DGT remains constant in the application of the requirements of Directive 2006/112/EC for the classification of triangular operations. The rulings confirm that the absence of intra-Community transport between Member States or the occurrence of the delivery within national territory invalidates the nature of the triangular operation. No change in criterion is observed, but rather a repeated application of the regulations regarding exempt deliveries and the identification requirements of the acquirer.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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