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A transport company has requested clarification on how to prove that goods are being exported and whether a freight forwarder acting as a customs representative qualifies for the VAT exemption. The DGT explains that the exemption depends on the intermediary's direct relationship with the exporter and that proof of export is governed by general rules of evidence.
Cuestión planteada Forma de acreditar que las mercancías son efectivamente objeto de exportación y forma de acreditar que el transitario actúa como representante aduanero.
Los servicios de transporte están exentos de IVA cuando se prestan a quienes realizan las exportaciones, adquirentes, o transitarios y agentes de aduanas que actúen por cuenta del exportador o adquirente. No hay exención si el intermediario actúa en nombre propio o si el transitario actúa por cuenta de otro intermediario que actúa en nombre propio. Para acreditar la exportación, se pueden usar los medios de prueba admitidos en Derecho según la Ley General Tributaria, aunque en vía marítima la salida se certifica con el embarque. La representación aduanera se acredita mediante documento público, privado con firma legitimada, comparecencia personal o documentos electrónicos normalizados.
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