Skip to content
Back to index
V0643-25 10 April 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Deliveries of goods may be VAT-exempt if intracommunity transport conditions are met

A German company asks whether a seller's delivery of goods can be VAT-exempt. The DGT states that exemption conditions may be met if the buyer is a business, holds an intracommunity VAT number, and there is transport to the destination Member State.

The question raised

Whether the supply of goods carried out by business A in favor of the consultant is exempt from Value Added Tax pursuant to Article 25 of the Tax Law.

The DGT's ruling

The exemption under Article 25.1 of Law 37/1992 is applicable if the acquirer is a business or professional with a VAT number from another Member State communicated to the seller. The requirement of transport to the destination Member State is met even if the goods receive services from the consultant between delivery and final dispatch. The transport must be justified in accordance with Article 13 of the VAT Implementing Regulation.

Book your free first meeting