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A company in the Canary Islands acquires metals in mainland Spain to export them to third countries without the goods passing through the Canary Islands. The DGT examines whether the transaction constitutes a single supply or a chain sale to determine VAT exemption eligibility.
Cuestión planteada Tratamiento de la operación a efectos del Impuesto sobre el Valor Añadido.
Si es una entrega única, la operación es una entrega interior sujeta a IVA, pero estará exenta si se cumplen los requisitos del artículo 21 de la Ley 37/1992, ya sea que el proveedor actúe como exportador o que el adquirente canario lo haga. En ventas en cadena, la exención se aplica a la entrega que se vincule directamente con el transporte de exportación fuera de la Comunidad. Si el transporte se vincula a la primera entrega, esta será la exenta; si se vincula a la segunda, esta será la exenta.
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