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V1435-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

IVA applies to delivery to a national customer if they act as exporter in DUA

A company selling machinery asks whether sales to a Spanish customer are exempt from VAT if the customer exports the goods. The DGT responds that delivery is not exempt if the seller is not listed as an exporter in the customs documentation.

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2026-06-08PublishedPublished 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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