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A Spanish company purchases goods under FCA terms and transports them for export. The DGT examines whether the supplier can be considered the exporter and the subsequent impact on VAT exemption.
Question posed: Whether the applicant's supplier may hold the status of exporter.
The supplier may hold the status of exporter if the parties agree to it contractually. If it is agreed that the supplier is responsible for conducting the goods outside the Union, its delivery to the applicant shall be exempt from VAT pursuant to Article 21.1 of Law 37/1992. To this end, the supplier must appear as the exporter on the export SAD, thereby linking the transport to the first delivery. Subsequent deliveries in the sales chain shall be not subject to the tax.
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