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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.
Cuestión planteada Se cuestiona por la aplicación a dicha operación de la exención prevista en el artículo 21.1º de la Ley del Impuesto sobre el Valor Añadido.
La exención por exportación es un régimen aduanero que no depende de actos de disposición previos, simultáneos o posteriores, sino de la decisión de vincular la mercancía a dicho régimen para su salida de la Comunidad. Para aplicar la exención, el transmitente debe aparecer como exportador en la documentación aduanera o, en su defecto, el adquirente no establecido debe transportar los bienes y presentar el DUA. En el caso de un adquirente en EE. UU., en la casilla 2 del DUA debe figurar el proveedor español como exportador.
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