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V2454-21 ·24 September 2021 ·consulta-vinculante Medium impact
Tax

Supplier may act as exporter if contractually agreed, enabling VAT exemption on first delivery

A Spanish company purchases goods under FCA terms and transports them for export. The DGT examines whether the supplier can be considered the exporter and the subsequent impact on VAT exemption.

In 6 key points

How it affects those involved

This ruling clarifies the contractual requirements for suppliers to act as exporters, which is essential for applying VAT exemptions in international trade involving FCA terms.

Lifecycle

2021-09-24PublishedPublished 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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