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A trader inquired whether a sale exceeding €3,005 to a non-resident tourist, who intends to export the goods, must be declared in Form 347. The Directorate General for Taxes (DGT) ruled that, as the transaction constitutes an export, it is exempt from the requirement for informative reporting.
Cuestión planteada El consultante pregunta si hay que incluir dicha operación en el modelo 347 al ser superior a 3.005 euros, o si se trata como una exportación no habría que declararlo, y, en caso de tener que declararlo en dicho modelo, cómo se declararía la información al no tener NIE o NIF emitido en España.
Las entregas de bienes a viajeros que residan fuera de la Comunidad y que los transporten fuera de ella están exentas de IVA bajo ciertos requisitos. Al tener la consideración de exportación, estas operaciones quedan excluidas del deber de relacionarlas en la declaración anual de operaciones con terceros. El vendedor debe expedir factura repercutiendo el impuesto, que luego se recuperará mediante el sistema de reembolso para viajeros.
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