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A company selling machinery asks whether sales to a Spanish customer are exempt from VAT if the customer exports the goods. The DGT responds that delivery is not exempt if the seller is not listed as an exporter in the customs documentation.
Question posed: Whether the supplies of goods made by the applicant will be subject to, and where applicable, exempt from, Value Added Tax
For the first delivery in a chain of sales to be exempt, the transferor must appear as the exporter on the SAD or the acquirer must be not established in the territory subject to the tax. If the customer is a company established in Spain and acts as the exporter in its own name, the initial delivery by the supplier shall be subject to VAT. Subsequent deliveries to the exempt one are considered not subject to the tax.
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