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A spare parts company has requested guidance on how to prove the transport of goods carried out by its intra-Community customers in order to apply the VAT exemption. The DGT clarifies that the system of presumptions under Implementing Regulation (EU) No 282/2011 may be used, or any other means of evidence admissible under law.
Cuestión planteada Exención a efectos del Impuesto sobre el Valor Añadido en la operación intracomunitaria descrita y forma de acreditar el transporte.
La exención de IVA requiere que los bienes sean transportados al Estado miembro de destino por el vendedor, el adquirente o un tercero. El transporte puede acreditarse mediante el sistema de presunciones del artículo 45 bis del Reglamento de Ejecución (UE) n.º 282/2011, que exige documentos de partes independientes. Alternativamente, se admite cualquier medio de prueba según la Ley General Tributaria, aunque la Administración valorará cada caso concreto.
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