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V1497-15 14 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por exportación

IVA exemption for exports applicable even if payment is made by Spanish parent company

A Spanish nuts company asks whether IVA exemption applies when exporting to a US subsidiary, with payment made by the Spanish parent via a credit. The DGT confirms that exemption is applicable if export conditions are met, regardless of who owns the entity or who makes the payment.

The question raised

The application of the exemption provided for in Article 21.1 of the Value Added Tax Law to said operation is questioned.

The DGT's ruling

The export exemption is applicable if the transferor issues or transports the goods outside the Community appearing as the exporter, or if the non-established purchaser does so. In the case of a purchaser in the USA, the name and address of the Spanish company must appear in box 2 of the SAD. The ownership of the goods by the American company may be recorded in box 44 through the invoices provided at customs clearance.

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