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MEDIUM
FISCAL

Exports to the U.S. are VAT-exempt if exit requirements are met

V0840-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0840-25
Published
20 May 2025

Summary

A cosmetics manufacturer asks whether it must charge U.S. sales tax and what its obligations are in the U.S. Tax authorities respond that sales to the U.S. are exempt from Spanish VAT and that they have no competence to assess U.S. tax regulations.

In 6 key points

Lifecycle

2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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