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A company inquires whether the sale of wine to another Spanish company intended for export is exempt from VAT. The DGT responds that the exemption only applies if the seller is the party who formalizes the export and is listed as the exporter before Customs.
Question posed: Exemption of the described transaction.
To apply the exemption under Article 21.1 of Law 37/1992, the selling company must appear before Customs as the exporter in its own name in the SAD. This condition is maintained even if the customer or a third party performs the physical transport of the goods. The link between the transport and the delivery shall be evidenced by the customs documentation where the inquirer is recorded as the exporter.
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