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The applicant seeks clarification on the VAT treatment of intra-Community acquisitions of goods destined for a free zone for subsequent export. The Directorate-General for Taxes (DGT) clarifies that the 2023 regulatory amendment is technical in nature and maintains the exemption for goods linked to free zones.
Cuestión planteada Tratamiento de la operativa descrita en el Impuesto sobre el Valor Añadido, y en concreto, aplicación de exenciones, tras la modificación de la normativa operada por la Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023.
Las entregas de bienes destinadas a ser vinculadas al régimen de zona franca están exentas de IVA según el artículo 24 de la Ley 37/1992. Las adquisiciones intracomunitarias de dichos bienes también pueden estar exentas conforme al artículo 26 de la misma ley. Asimismo, la ultimación del régimen de zona franca no constituirá una operación asimilada a la importación si se produce una entrega exenta por exportación.
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