Deliveries of goods

1. General rule

Delivery of goods is understood as the transfer of the power of disposition over tangible assets, that is, the transfer 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 have the status of tangible goods.

2. Specific rules

The following are considered deliveries of goods, regardless of whether or not the transfer of the power of disposal over them takes place:

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 entity.

In particular, the award to the community members of land or buildings promoted by the community of property, in proportion to their share of participation, is considered to be the delivery of assets.

Example:

The contribution of a plot of land to a community of property if it was part of a business's assets.

If a community of property formed by two co-owners promotes the construction of a property and once it is finished, each co-owner is awarded 50 percent of the building, said award is considered the first delivery of assets.
Transfers of assets pursuant to an administrative or jurisdictional regulation 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 form part of the company's 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, whether monetary or in kind.
Assignments of assets without the transfer of ownership will be deliveries when they take place under sales contracts with a reservation of title agreement or suspensive condition or sales lease contracts. Leases with an option to purchase, provided that the lessee agrees to exercise the option, and leases of goods with a transfer of ownership clause that is binding on both parties, are considered deliveries of goods.

Note:

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

Transfers of assets between the principal and the commission agent acting on his own behalf, carried out under sales commission or purchase commission contracts.

A commission agent who mediates in the delivery of goods may act on his own behalf or on behalf of another. If the supplier acts on his own behalf, two deliveries are made: one from the supplier to the commission agent and another from the commission agent to the principal if it is a purchase commission; or, if it is a sales commission, there will be one delivery from the principal to the commission agent and another from the latter to the client.

If the agent acts on behalf of another, the transaction between the principal and the commission agent is a provision of services and the transaction between the principal and the third party (buyer or seller, as the case may be) is a delivery of goods.

	Purchase commission	Sales commission
Commission on its own behalf	Supplier-commissioner relationship: delivery of goods Relationship between agent and principal: delivery of goods	Principal-commissioner relationship: delivery of goods Commission agent-client relationship: delivery of goods
Commission on behalf of another	Supplier-client relationship: delivery of goods Relationship between agent and principal: provision of services	Client-principal relationship: delivery of goods Relationship between agent and principal: provision of services

The supply of standardised 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 by law, the attribution of ownership, use or enjoyment of a property or part thereof.

3. Remote sales

As of 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 his behalf, from a Member State other than that of arrival of the dispatch or transport to the customer, provided that the following conditions are met:
1. That the recipients are the persons whose intra-community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of the VAT 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:

Supplies of goods dispatched or transported by the seller, directly or indirectly, or on his behalf, from a third country or territory to a customer located in a Member State, provided that 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 the VAT Law, or any other person who does not have the status of businessman or professional acting as such.
2. That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.

Remote sales using an electronic interface

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

When a businessperson or professional facilitates the following operations through an electronic interface of which he/she 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, shall be deemed to mean that said businessman or professional owner of the electronic interface has received and delivered the goods himself.

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

A delivery from the supplier to the electronic interface.
A delivery of the interface to the end customer or 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 transport of the goods will be linked to the delivery made by the interface to the client or final consumer.