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A manufacturer of pharmaceutical raw materials seeks clarification on the taxation of sales to non-EU clients who hire a third party to transform the product within Spain. The DGT examines the exporter status and whether the transaction qualifies as an export exemption or an intra-community supply subject to VAT.
Cuestión planteada Tributación de las operaciones descritas a efectos del Impuesto sobre el Valor Añadido y, determinación, en su caso de quien tiene la condición de exportador.
Si los trabajos de transformación se califican como prestación de servicios, la entrega de materias primas puede estar exenta por exportación si se cumplen los requisitos legales. Si los trabajos se califican como entrega de bienes, la exención solo aplicaría a la entrega final y no a la previa de las materias primas, que sería una entrega interior sujeta a IVA. La calificación depende de la importancia del valor de los materiales aportados por cada parte respecto al valor total del producto acabado.
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