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A company has requested clarification regarding VAT treatment on the acquisition of equipment intended for installation in Angola. The DGT explains that domestic purchases for export are subject to 21% VAT if received in Spain, but may be exempt if the initial supplier arranges the transport and is registered as the exporter.
Question raised: Taxation of operations under Value Added Tax and, in particular, the tax rate applicable thereto.
Acquisitions of goods from domestic suppliers for subsequent export are subject to the general rate of 21% if they are received within the national territory. However, the transaction may be exempt if the initial supplier is the party that issues or transports the goods outside the Community, appearing as the exporter in the customs documentation. If the goods are shipped directly from the supplier to Angola, there is no taxable transaction in Spain.
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