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V0281-21 17 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sales of goods to another Member State may be VAT exempt subject to transport and VAT ID requirements

An industrial component manufacturer is inquiring whether its sales to a Spanish customer may be exempt from VAT under Article 25 of the VAT Act. The DGT clarifies that the exemption requires the purchaser to hold a VAT ID from another Member State and that the actual transport of the goods must be proven.

The question raised

Question raised: Value Added Tax treatment of sales made by the applicant to its Spanish client and whether the same may be exempt from tax pursuant to Article 25 of the Value Added Tax Law.

The DGT's ruling

The exemption under Article 25 of Law 37/1992 requires the acquirer to provide a VAT number from a Member State other than Spain and for the seller to include the transaction in the recapitulative statement. Effective transport may be proven by any means admitted in law, although Implementing Regulation (EU) 282/2011 establishes a system of rebuttable presumptions. To benefit from these presumptions, the seller must possess a written statement from the acquirer and transport documents issued by independent parties.

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