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V0037-19 4 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sale of goods to a domestic purchaser for subsequent export is subject to VAT if transport is not linked to the initial delivery

A canning company has enquired whether the sale of its products to a Spanish company (Company X), which will subsequently export them to Brazil, is exempt from VAT. The DGT ruled that the initial delivery is subject to tax because the transport is not linked to that first transaction.

The question raised

Cuestión planteada Si en la operación de venta de la consultante a la primera adquirente sería de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 21 de la Ley 37/1992.

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