Doctrine by topic · DGT Observatory

Legal Ownership: 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 9 rulings · 2015–2019

Current position

The supply of goods occurs through the transfer of the power of disposal over tangible goods with the powers of an owner, regardless of the transfer of legal ownership. In consignment operations or operations with assumed risk, the customer who disposes of the goods is the taxable person for the intra-Community acquisition. It is not considered a supply of goods if such transfer of owner powers does not exist.

Automatic analysis could not anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

V1057-19 17 May 2019

Delivery of goods occurs upon transferring the power of disposal, even if legal title is not transferred

SG de Impuestos sobre el Consumo

entrega de bienespoder de disposiciónadquisición intracomunitariapropiedad jurídicasujeto pasivo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V0220-19 1 Feb 2019

Consignment goods delivery may constitute an intra-Community acquisition of goods

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposicióncontrato de existencias en consignasujeto pasivo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V2755-18 19 Oct 2018

Early reversion of a premises under an administrative concession is not subject to VAT

SG de Impuestos sobre el Consumo

reversión anticipadaconcesión administrativaentrega de bienespropiedad jurídicapoder de disposición LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V5122-16 28 Nov 2016

Intra-Community acquisition of goods occurs when right of disposal is transferred, even without transfer of legal title

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposiciónsujeto pasivodevengo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V0082-16 13 Jan 2016

Delivery of goods to a customer's warehouse constitutes an intra-Community acquisition of goods

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposiciónsujeto pasivodevengo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V3649-15 23 Nov 2015

Intra-Community acquisition of goods occurs when power of disposal is transferred, regardless of legal ownership

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposicióndevengosujeto pasivo LIVA — Ley 37/1992 del IVA art. 8.1LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V3482-15 12 Nov 2015

Assumption of risks and power of disposal in warehouses constitute an intra-Community acquisition of goods

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposiciónsujeto pasivodevengo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V2740-15 22 Sept 2015

Intra-Community acquisition occurs when the client assumes power of disposal over goods

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposiciónsujeto pasivodevengo LIVA — Ley 37/1992 del IVA art. 8.1LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V0338-15 30 Jan 2015

Spanish customers are taxable persons for intra-Community acquisitions if they have disposal of goods upon receipt

SG de Impuestos sobre el Consumo

entrega de bienesadquisición intracomunitariapoder de disposiciónsujeto pasivodevengo LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

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