Back to index
V2438-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Supply of goods by a supplier is VAT exempt if they are listed as the exporter to Customs

A company has enquired whether the purchase of goods intended for export to Cuba is exempt from VAT at the time of supply by the vendor. The DGT has ruled that the exemption depends on which party is designated as the exporter in the customs documentation.

The question raised

Whether the delivery of goods made by the supplier to the applicant is subject to and exempt from tax in accordance with Article 21 of Law 37/1992 on Value Added Tax.

The DGT's ruling

The supplier's delivery shall be subject to and exempt from VAT if the supplier themselves (or a third party on their behalf) issues the documentation or transports the goods outside the Community, appearing as the exporter before the customs authorities. If it is the acquirer established in the territory who issues the documentation or transports the goods appearing as the exporter, the supplier's delivery shall be subject to and not exempt from VAT.

Book your free first meeting