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V0840-25 20 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exportación

Exports to the U.S. are VAT-exempt if exit requirements are met

A cosmetics manufacturer asks whether it must charge U.S. sales tax and what its obligations are in the U.S. Tax authorities respond that sales to the U.S. are exempt from Spanish VAT and that they have no competence to assess U.S. tax regulations.

The question raised

The obligation of the taxpayer to charge and remit United States tax. In its case, the obligation for the taxpayer to register in each state of the United States, collect its tax, and remit it.

The DGT's ruling

Deliveries of goods destined for the United States constitute exports exempt from VAT pursuant to Article 21 of Law 37/1992. This exemption is conditional upon compliance with legal requirements, specifically the effective exit of the goods from the territory of the Community. The DGT lacks jurisdiction to analyze obligations arising from United States sales tax.

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