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V3015-20 6 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Supply of goods exempt from VAT if link between supply and transport outside the EU is proven

A commercial company has requested a ruling regarding VAT taxation on the sale of goods to another national entity. The DGT has ruled that the transaction is exempt if it is demonstrated that the transport of the goods is linked to the supply and that they effectively leave the European Community.

The question raised

Value Added Tax treatment of the sale carried out by the consultant.

The DGT's ruling

To apply the exemption provided in Article 21 of Law 37/1992, there must be a transport that effectively sends the goods outside the Community and such transport must occur on the occasion of the delivery. This link must be proven by any means of evidence admitted in Law, especially through customs export documentation. In the specific case, as the consultant appears as the exporter in the customs declaration, the delivery is exempt.

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