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The taxpayer asks how to prove the removal of goods sold to the United States to apply the VAT exemption. The DGT rules that the exemption requires the actual removal of the goods and that proof can be provided using commercial documents, which are not mutually exclusive.
Question raised: Possibility of applying the exemption under Article 21 of Law 37/1992 and the method of proving the effective exit of goods from the territory of the Community.
The delivery of goods exported outside the Community is exempt from VAT provided that the requirements of the Law and the Tax Regulations are met. Effective exit is understood to have occurred according to customs legislation. To justify the exemption, the transferor may prove the exit with commercial documents, invoices, contracts, or transport documents, under the principle of free assessment of evidence.
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