Skip to content
V2542-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption for exports can be applied by proving removal with commercial documents

The taxpayer asks how to prove the removal of goods sold to the United States to apply the VAT exemption. The DGT rules that the exemption requires the actual removal of the goods and that proof can be provided using commercial documents, which are not mutually exclusive.

In 6 key points

Lifecycle

2019-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact