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A company manufactures components for the European Space Agency to be sent to the Netherlands, but the agency lacks a VAT number. The DGT determines that the transaction is subject to VAT in Spain as it is the place where transport begins; however, the intra-Community exemption does not apply due to the absence of a VAT number, meaning the special refund regime must be applied for this organisation.
Question raised: Exemption from Value Added Tax.
The supply of goods is subject to VAT in Spain when the transport begins in national territory. The exemption for intra-Community supplies under Article 25 of the VAT Law is not applicable as the acquirer does not possess a VAT identification number from a Member State. However, the transaction is exempt under the special regime of the European Space Agency, and the tax refund mechanism provided for in Royal Decree 1617/1990 must be applied since the supply is not intended for locations in Spain.
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