Deliveries of goods

1. General rule

Delivery of assets is understood as the transmission of the power to dispose of tangible assets, that is, the transmission of the power to dispose of the assets with the powers attributed to their owner.

For these purposes, gas, heat, cold, electrical energy and other forms of energy are classified as tangible goods.

2. Specific rules

The following are considered deliveries of goods, regardless of whether or not the power to dispose of them is transferred:

The execution of construction work or rehabilitation of a building when the person executing the work provides materials whose cost exceeds 40 percent of the VAT tax base corresponding to the operation. At this point, it must be taken into account that the concepts of "building" and "rehabilitation" have a specific content for VAT purposes defined in the Tax Law itself.
Non-monetary contributions of elements of business or professional assets and awards of this nature in the event of liquidation or dissolution of any type of entities.

In particular, the awarding of land or buildings promoted by the community of property in favor of community members is considered a delivery of goods, in proportion to their participation fee.

Example:

The contribution to a community of property from a plot of land if it was part of a business estate.

If a community of property constituted by two community members promotes the construction of a property, once it is completed, each community member is awarded 50% of the building, said award being considered the first delivery of goods.
Transfers of assets by virtue of an administrative or jurisdictional rule or resolution, including forced expropriation.
Example:

Within this type of transmissions we can mention, among others:
- Sales of goods at administrative or judicial auction that are part of the business assets. The seller will be the seized businessman and the buyer will be the successful bidder.
- Deliveries made by businessmen or professionals of assets related to their activities, in favor of a public entity that acquires them by forced expropriation, regardless of the nature of the consideration, monetary or in kind.
Transfers of assets without the transfer of ownership taking place will be deliveries when they take place under sales contracts with a retention of title agreement or suspensive condition or lease-sale contracts. Leases with a purchase option are assimilated to deliveries of goods when the lessee undertakes to exercise the option and leases of goods with a transfer of ownership clause binding on both parties.

Note:

According to the above, financial leases are considered the provision of services until the lessee exercises or undertakes to exercise the purchase option, at which time they are considered the delivery of goods.

Transfers of goods between the principal and the commission agent acting in his or her own name, carried out under sales commission or purchase commission contracts.

A commission agent who mediates a delivery of goods can act on his own behalf or on behalf of another. If you act on your own behalf, there are two deliveries, one from the supplier to the commission agent and another from the commission agent to the client if it is a purchase commission or, if it is a sales commission, there will be one delivery from the client to the commission agent and another from this to the client.

If you act on behalf of another, the operation between the principal and the commission agent is a provision of services and the operation between the principal and the third party (buyer or seller, depending on the case) is a delivery of goods.

	Purchase commission	Sales commission
Commission in own name	Supplier-commissioner relationship: delivery of goods Commission agent-client relationship: delivery of goods	Client-commission agent relationship: delivery of goods Commission agent-client relationship: delivery of goods
Commission on behalf of another	Supplier-client relationship: delivery of goods Commission agent-client relationship: provision of services	Client-client relationship: delivery of goods Commission agent-client relationship: provision of services

The supply of standardized computer products made on any material support, considering those that do not require any substantial modification to be used by any user.
Transfers of securities whose possession ensures, in fact or law, the attribution of ownership, use or enjoyment of a property or a part thereof.

3. Remote sales

Since July 1, 2021, two new categories are defined within the deliveries of goods:

Intra-Community distance sales of goods:

Deliveries of goods dispatched or transported by the seller, directly or indirectly, or on its behalf, from a Member State other than that of arrival of the shipment or transport to the customer, when the following conditions are met:
1. That the recipients are the people whose intra-community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of this Law, or any other person who does not have the status of businessman or professional.
2. That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.
Distance sales of goods imported from third countries or territories:

Deliveries of goods dispatched or transported by the seller, directly or indirectly, or on its own behalf, from a third country or territory to a customer located in a Member State, when the following conditions are met:

That the recipients are the people whose intra-community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of this Law, or any other person who does not have the status of businessman or professional acting as such.
That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.

Remote sales with the intervention of an electronic interface

With the aim of guaranteeing the effective collection of VAT and at the same time reducing administrative burdens, from July 1, 2021, those who facilitate certain distance sales through an electronic interface become taxable persons:

When a businessman or professional facilitates the following operations through an electronic interface of which he is the owner:

The distance sale of imported goods whose intrinsic value does not exceed 150 euros, or
The delivery of goods within the Community by a businessman or professional not established in the Community to a person who does not have the status of businessman or professional acting as such, said businessman or professional will be considered to be the owner of the electronic interface. has himself received and delivered the goods.

That is, the previous operations are “divided” into two deliveries:

A delivery from the supplier to the electronic interface.
A delivery of the interface to the client or final consumer.

In the case of letter b) the supplier's delivery to the interface will be exempt and will not limit the right to deduction.

In both cases, the transportation of the goods will be linked to the delivery made by the interface to the client or final consumer.