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A company inquired whether the sale of a product designed to improve container preservation could be VAT exempt if the containers are intended for export. The DGT ruled that it is not, as the supply of the product is linked to the containers rather than the transport of the exported goods.
Cuestión planteada Si puede aplicarse el artículo 21 de la Ley 37/1992 a la entrega del producto comercializado por la consultante en la medida en que irá destinado a acondicionar los contenedores que posteriormente serán utilizados para el transporte de bienes objeto de exportación fuera del territorio de la Comunidad y, en su caso, forma de acreditar la salida efectiva del producto hacia un país o territorio tercero.
Las ventas del producto se consideran entregas de bienes sujetas a IVA al realizarse la instalación en el territorio nacional. Para que exista la exención por exportación, el transporte fuera de la Comunidad debe estar vinculado a la entrega del bien en cuestión. En este caso, la entrega del producto para acondicionar contenedores no queda vinculada a la exportación posterior de los bienes contenidos en ellos, sino a los propios contenedores.
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