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A query was raised regarding the requirements for an importation of goods from China to be exempt from VAT when subsequently subject to an intra-Community supply to another Member State. The DGT clarifies that specific requirements must be met concerning the communication of VAT numbers and the identification of the consignee in transport documents.
Cuestión planteada Requisitos que deben concurrir para que la importación efectuada por el cliente de la consultante quede exenta en virtud de lo dispuesto en el artículo 27 número 12º de la Ley 37/1992 y, en particular, se cuestiona acerca de cuáles de los intervinientes en la operación debe consignarse como consignataria en el documento que ampara el transporte intracomuntiario.
La importación queda exenta según el artículo 27.12.º de la Ley 37/1992 si la entrega ulterior es exenta por el artículo 25. Para ello, el importador o su representante fiscal debe comunicar a la aduana su NIF español y el NIF del destinatario de la entrega ulterior. Además, el importador o su representante fiscal debe figurar como consignatario en los documentos de transporte. El transporte al Estado miembro de destino debe realizarse inmediatamente después de la importación.
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