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A Spanish company has enquired whether it can apply a VAT exemption on a sale to an Austrian company not established in Spain. The DGT explains that the exemption depends on the transport of the goods outside the Community being linked to said delivery and being evidenced by customs documentation.
Cuestión planteada Posibilidad de aplicar la exención en el Impuesto sobre el Valor Añadido prevista en el artículo 21.2º de la Ley 37/1992 a entrega efectuada por la consultante a la adquirente austriaca no establecida en el territorio de aplicación del Impuesto.
La exención del artículo 21.2º de la Ley 37/1992 es aplicable si el adquirente no establecido en el territorio de aplicación del impuesto es quien expide o transporta los bienes fuera de la Comunidad. Es imprescindible que el transporte se vincule a la entrega que se pretende eximir, lo cual debe probarse fundamentalmente con la documentación aduanera de exportación donde conste el adquirente como exportador. En ventas en cadena con un único transporte, la entrega exenta será aquella a la que se pueda vincular dicho transporte con destino fuera de la Comunidad.
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