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A livestock trading company has enquired whether purchases from its suppliers are exempt from VAT on the basis that the goods are intended for export. The DGT has ruled that these deliveries are subject to VAT if the supplier is not listed as the exporter on the Single Administrative Document (SAD), even if the intermediary's subsequent sale to the final customer may be exempt or not subject to VAT.
Cuestión planteada Si las entregas de dichos animales vivos de los proveedores a la consultante están exentas del Impuesto sobre el Valor Añadido al tratarse de bienes con destino a la exportación.
Las entregas de ganado al intermediario están sujetas a IVA si el transporte fuera de la Comunidad no se vincula a dicha entrega, lo cual ocurre si el intermediario actúa como exportador en el DUA. Para que la primera entrega de la cadena esté exenta, el proveedor debe ser el exportador en la documentación aduanera. El tipo impositivo aplicable a la entrega interior será del 10% si los animales se destinan al consumo alimenticio o engorde, o del 21% en caso contrario.
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