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V0179-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

VAT exemption on exports requires the transferor or non-established purchaser to be listed as exporters

A query was raised regarding whether a sale of goods intended for export is exempt from VAT when a third party handles the shipment. The DGT ruled that the exemption only applies if the transferor or the non-established purchaser is identified as the exporter in the customs documentation.

The question raised

It is questioned whether the operation between the consulting entity and the dispatcher of the goods is subject to and exempt from the tax, considering that the goods are subject to dispatch outside the territory of application of the tax.

The DGT's ruling

For the delivery of goods intended for export to be exempt from VAT, it must be fulfilled that the transferor (or a third party on their behalf) is the one who dispatches or transports the goods appearing as the exporter before Customs, or that the non-established purchaser is the one who carries out said dispatch appearing as the exporter. In the event that the transferor is established in the territory, the exemption only applies if the transferor of the goods appears as the exporter in the SAD and customs requirements are met.

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