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V0642-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Manufacturer's supply to an exporter is not VAT exempt if transport is linked to a subsequent sale

A manufacturing company sells goods to an exporter for a single transport outside the European Union (United Kingdom). The DGT determines that the export exemption only applies to the supply linked to the transport, which in this case is the supply made by the exporter.

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Lifecycle

2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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