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V3231-15 21 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Supply of goods to a non-established company may be VAT exempt if it carries out the export

A Spanish company sells goods to a UK company which immediately exports them to a third country. The DGT analyses whether the supply and the transport and loading services are exempt from VAT.

The question raised

Exemption on the delivery of said goods.

The DGT's ruling

Deliveries to an acquirer not established in the territory of application of the Tax are exempt if the latter carries out the export and appears as the exporter in the SAD. Likewise, transport, loading, and unloading services are exempt if they are directly related to the export in accordance with the requirements of the VAT Regulation. For the exemption of the delivery, the acquirer must present the customs export document stating the supplier as the exporter.

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