Back to index
V2599-14 3 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

VAT not applicable to sales of third-country products to non-EU countries without passing through Spain

A query was raised regarding the taxation of products purchased in non-EU countries for sale to humanitarian agencies in other third countries without entering Spain, and products manufactured in Spain and exported outside the EU. The DGT determines that the first transaction falls outside the scope of the tax, while the second is taxable but exempt.

The question raised

Taxation of the following two operations: a) products manufactured in Spain and transported to countries outside the European Union and b) products manufactured outside the European Union that are sold to countries also outside the European Union without being introduced into Spain at any time.

The DGT's ruling

Purchase operations in third countries for subsequent delivery in other countries outside the European Union are not located within the territory to which the tax applies. Conversely, deliveries of goods manufactured in Spain to purchasers not established in the European Union are located within the territory to which the tax applies. The latter may be exempt from VAT if the export requirements provided for in the Law and the Tax Regulations are met.

Free assessment and quote