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V1347-20 11 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sales of aluminium parts to intermediaries are subject to VAT and do not qualify for the shipping exemption

A manufacturer of aluminium parts for vessels has requested a ruling on the taxation of its sales. The DGT has determined that sales to intermediaries are not exempt from VAT, whereas sales to other Member States or third countries may be exempt provided specific transport and documentation requirements are met.

The question raised

Value Added Tax treatment of the sales carried out by the applicant.

The DGT's ruling

The deliveries of parts to intermediaries do not meet the exemption requirements for vessels, as the recipient must be the operator or the owner. Deliveries to other Member States are exempt if the transport is justified and a valid VAT number is available. Deliveries to third countries are exempt if the effective exit of the goods from the Community is fulfilled and the corresponding customs documentation is available.

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