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A query was raised regarding whether the first sale in a chain of transmissions may be exempt from VAT. The DGT ruled that the exemption only applies if transport outside the Community is linked to that first delivery and the transferor is registered as an exporter, or if the non-established purchaser carries out the transport.
Cuestión planteada Si la primera venta puede quedar exenta del Impuesto sobre el Valor Añadido en virtud del artículo 21 de la Ley 37/1992.
Para que la primera entrega de una cadena esté exenta por el artículo 21 de la Ley 37/1992, el transporte debe vincularse a dicha entrega y el transmitente debe figurar como exportador en el DUA, o bien el adquirente no establecido debe realizar el transporte. Si el transporte no se vincula a la primera entrega y es el primer adquirente quien ostenta la condición de exportador, la primera venta estará sujeta a IVA. Las entregas posteriores a la que queda exenta estarán no sujetas al impuesto.
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