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A commercial company has enquired whether goods sent from France are exempt from VAT and how they should be reported in Form 303. The DGT has ruled that the exemption depends on complying with statutory and regulatory requirements, particularly regarding the tax identification of the purchaser.
Cuestión planteada Si se encuentran exentas dichas entregas y requisitos para su exención. Inclusión de dichas entregas en el modelo 303.
Las entregas de bienes están exentas si se cumplen los requisitos del artículo 25 de la Ley 37/1992 y el artículo 13 del Reglamento del Impuesto. Si el destinatario no comunica un número de identificación fiscal válido de otro Estado miembro, la entrega estará sujeta al IVA y se deberá repercutir en factura. Respecto al modelo 303, la competencia para detallar las obligaciones formales corresponde a la Agencia Estatal de Administración Tributaria.
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