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A Canadian company has requested a ruling regarding the taxation in Spain of goods brought in from other Member States for a Spanish entity to perform works, which are subsequently exported to China. The DGT indicates that, provided the export requirements are met, the transaction, which is treated as an intra-Community acquisition, would not be subject to tax.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la introducción en el territorio de aplicación del Impuesto de los bienes en cuestión procedentes de otros Estados miembros.
Si los bienes se utilizan para una ejecución de obra cuyo producto final se exporta a un tercer país bajo el artículo 21 de la Ley 37/1992, la adquisición asimilada a intracomunitaria no estará gravada. En caso de que no se cumplan las condiciones de exportación, la operación estará sujeta al impuesto, aunque la entidad canadiense podría solicitar la devolución de las cuotas soportadas si concurren los requisitos de los artículos 119 y 119 bis de la Ley 37/1992.
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