Back to index
V2147-22 13 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Supplying goods to foreign customers may be VAT exempt depending on transport and tax identification

A Spanish company has requested clarification regarding VAT taxation in three scenarios involving the sale of goods: export to a third party, intra-Community chain sales, and triangular operations. The DGT clarifies when export exemptions or intra-Community supply exemptions apply, depending on the intermediary's tax identification and the transport destination.

The question raised

Taxation of the described operations for Value Added Tax purposes.

The DGT's ruling

In exports, the supply is exempt if the transferor or the non-established acquirer carries out the transport outside the Community, complying with the regulatory requirements. In intra-Community chain sales, the supply is exempt if the intermediary provides a VAT number from another Member State, linking the transport to the first supply. In triangular operations where the acquisition and subsequent supply do not occur in Spain, the supply from Spain is exempt as an intra-Community supply of goods if the intermediary provides a Dutch VAT number.

Book your free first meeting