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A company has enquired whether it can be considered an exporter and if it may use a non-commercial invoice for customs clearance. The DGT clarifies that exporter status depends on who holds the authority to decide on the dispatch of goods and that, for VAT exemption purposes, the seller must be identified as the exporter in the customs documentation.
Cuestión planteada Si la consultante tiene la consideración de exportadora de los bienes y, por tanto, debe figurar en la casilla 2 del correspondiente DUA y si el adquirente final establecido debe ser el que figure en la casilla 8 del DUA. Si los bienes pueden ser despachados a la exportación en base a una factura no comercial expedida por la consultante a favor de la matriz en la que figure el precio de venta al adquirente final.
La condición de exportador se determina por la facultad de decidir que las mercancías salgan del territorio aduanero de la Unión, lo cual debe acreditarse mediante acuerdos comerciales como los INCOTERMS. Para que la entrega de bienes esté exenta de IVA, el transmitente debe aparecer ante la Aduana como exportador en nombre propio. En ventas en cadena, la primera entrega estará exenta si el transporte se vincula a ella y el proveedor consta como exportador en el DUA.
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