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A company enquired whether the sale of packaging material to a German entity, under Ex Works or Free Carrier conditions, could qualify for VAT exemption. The DGT indicates that if the material is transported to Germany by the acquirer in compliance with legal requirements, the transaction shall be exempt.
Cuestión planteada Aplicación a la entrega del material de embalaje transmitido por la consultante de la exención contemplada en el artículo 25 de la Ley 37/1992.
La entrega de bienes está exenta de IVA si son expedidos o transportados al territorio de otro Estado miembro por el vendedor, el adquirente o un tercero, siempre que el adquirente sea un empresario o profesional identificado en dicho Estado. Para justificar el transporte, se puede utilizar cualquier medio de prueba admitido en derecho, no limitándose solo a los ejemplos del Reglamento. En este caso, si el material de embalaje es objeto de transporte a Alemania por su adquirente, la entrega estará sujeta pero exenta.
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