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A transport company enquired whether its services for goods under inward processing outside the Community were exempt from VAT. The DGT ruled that such an outflow does not qualify as an export and, therefore, the exemption does not apply.
Cuestión planteada Si el transporte de mercancías para su exportación temporal en régimen de perfeccionamiento pasivo se encuentra exento del Impuesto sobre el Valor Añadido como servicio relacionado con las exportaciones o las operaciones asimiladas a las exportaciones.
Los servicios de transporte no están exentos si no se vinculan a una entrega de bienes que sea exportación o envío fuera de la Comunidad. La salida de bienes en régimen de perfeccionamiento pasivo no puede calificarse como operación de exportación según el Código Aduanero de la Unión. En consecuencia, no se pueden aplicar las exenciones del artículo 21 de la Ley del IVA para estos supuestos.
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