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A Swiss company requested clarification on the requirements for VAT exemption when exporting medicines manufactured by its subsidiary and how to complete the Single Administrative Document (SAD). The Directorate-General for Taxes (DGT) clarified that the manufacturing process constitutes a non-taxable supply of services, whereas the sale is a supply of goods that is taxable but exempt, provided that the exit from the Community is proven.
Cuestión planteada Requisitos que deben concurrir para que la entrega efectuada por la consultante esté exenta en virtud del artículo 21 de la Ley 37/1992 del Impuesto sobre el Valor Añadido, así como forma en que debe cumplimentarse el DUA para acreditar la salida efectiva del producto fuera de la Comunidad.
La entrega de bienes estará sujeta y exenta de IVA si se cumplen los requisitos de los artículos 21 de la Ley 37/1992 y 9 del Reglamento. La exención requiere acreditar la salida efectiva de los bienes mediante documentos comerciales, de transporte y aduaneros. En el DUA, al no estar la consultante establecida en la Unión, la condición de exportador debe recaer en una persona establecida en el territorio aduanero, pudiendo ser su filial, debiendo consignarse los datos de la consultante en la casilla 44 con el código 5019.
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