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A Spanish company enquired whether a Chinese company could be listed as the exporter in box 2 of the Single Administrative Document (SAD) to apply for VAT exemption. The Directorate-General for Taxes (DGT) ruled that if ownership of the goods belongs to a person not established within the Community, the exporter shall be the contracting party established within the Community.
Cuestión planteada Se plantea la cuestión de si la empresa china podría aparecer como exportadora en la casilla 2 del Documento único Administrativo (DUA) de exportación, en relación con la aplicación de la exención del IVA a que se refiere el artículo 21 de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
En la casilla 2 del DUA debe consignarse el nombre y dirección de la empresa española (la consultante). Si el poder de disposición de la mercancía pertenece a una persona no establecida en la Comunidad, la parte contratante establecida en la Comunidad debe figurar como exportador. La propiedad de la empresa china puede constar en la casilla 44 mediante las facturas aportadas al despacho.
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