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The applicant asks whether export exemptions or intra-Community supplies can be applied when transport is not immediate. The DGT rules that exemption is possible provided legal requirements are met and transport is evidenced by any means of proof admissible in law.
Cuestión planteada Posibilidad de aplicar las exenciones reguladas en los artículos 21, en caso de exportación, y 25, en caso de entrega intracomunitaria, ambos de la Ley 37/1992, a pesar no de no producirse el transporte inmediata y directamente a un punto situado fuera del territorio de aplicación del Impuesto produciéndose la salida de los bienes en un momento posterior.
Para la exportación, la exención aplica si el transmitente o el adquirente no establecido transportan los bienes, debiendo el adquirente llevarlos a la aduana en un mes y entregar copia del DUA. Para entregas intracomunitarias, la exención requiere que el adquirente sea empresario o profesional identificado en otro Estado miembro. En ambos casos, el transporte debe acreditarse mediante cualquier medio de prueba admitido en derecho, no limitándose solo a los ejemplos del Reglamento.
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