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A coal trading company has requested a ruling regarding taxation in chain sales where it purchases under FOB terms and sells abroad. The DGT clarifies that the initial delivery may be exempt from VAT if the supplier acts as the exporter on the Single Administrative Document (SAD) and the transport is linked to said delivery.
Cuestión planteada Tributación de las operaciones descritas en el Impuesto sobre el Valor Añadido.
La entrega del proveedor a la consultante estará exenta de IVA si, mediante acuerdos contractuales, el proveedor es el responsable de conducir las mercancías fuera de la Unión y figura como exportador en el DUA. Para que la exención sea aplicable, debe acreditarse la vinculación del transporte a la primera entrega y producirse la salida efectiva de los bienes. Las entregas posteriores en la cadena de ventas estarán no sujetas al impuesto.
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