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V0173-19 28 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por exportación

Transfer of goods from Company A to Company B is subject to VAT if transport is not linked to the supply

A company has enquired whether the purchase of goods from a domestic supplier for subsequent export to a third country may be exempt from VAT. The DGT has ruled that the initial supply is subject to VAT because the transport is not linked to it, whereas the final supply to the customer outside the Community will be exempt.

The question raised

Whether the supply carried out by Company A to Company B may be exempt from Value Added Tax by virtue of Article 21 of Law 37/1992.

The DGT's ruling

For the supply of goods to be exempt due to export, the transport must be linked to said supply and evidenced by customs documentation where the transferor appears as the exporter. In chain sales, if the transport is not linked to the first supply, it shall be subject to VAT. The subsequent supply to the acquirer not established in the territory shall be exempt if the requirements of Article 21 of Law 37/1992 are met.

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