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V0294-14 6 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

Sales in non-customs warehousing (DDA) are exempt from VAT

A query was raised regarding the obligation to appoint a tax representative and the VAT implications of selling moulds in a non-customs warehouse (DDA) to a US company. The DGT clarifies that such sales are exempt from VAT.

The question raised

Obligation to appoint a tax representative.

The DGT's ruling

The sale of goods in a non-customs warehouse (DDA) is exempt from Value Added Tax pursuant to Article 24 of Law 37/1992. This article exempts the supplies of goods that are to be linked to the regime and the goods that are located within the DDA regime.

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