Skip to content
Back to index
V1727-17 4 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption via link to a non-customs warehousing regime requires immediate transport

An agricultural machinery company inquired whether a sale is VAT exempt because the customer links the goods to a non-customs warehousing regime (DDA). The DGT ruled that the exemption does not apply as the requirement for immediate transport to the warehouse was not met.

The question raised

Cuestión planteada Si puede aplicarse a la venta efectuada por la consultante la exención prevista en el artículo 24. Uno. 1º.e) de la Ley 37/1992 del Impuesto sobre el Valor Añadido

Email
Contact