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A company inquired whether the sale of cosmetic products to a client in the Canary Islands, through a financial entity, was exempt from VAT as an export. The DGT responds that the transaction is subject to the tax but may be exempt if the conditions for exit from the Community are met.
Question posed: Whether the delivery carried out by the inquirer is exempt from Value Added Tax as an export.
The Canary Islands are considered a third territory for VAT purposes. Sales of goods that must be transported to the Canary Islands are considered to be carried out within the territory to which the tax applies. However, these deliveries shall be subject to and exempt from VAT if the export requirements are met, which requires that the effective exit of the goods from the Community occurs in accordance with customs legislation and that the transport is linked to the delivery by the inquirer.
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