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V4106-15 21 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · perfeccionamiento activo

Delivery of EU goods under the inward processing regime may be exempt from VAT

A vehicle transformation company has enquired whether the acquisition of chassis for its production process under the inward processing regime is exempt from VAT. The DGT has responded that such delivery may be exempt provided that all legal and regulatory requirements are met.

The question raised

In the event that the inward processing regime were authorized, would the acquisition of the chassis result in an operation exempt from Value Added Tax, given that it is a good intended for use in a process carried out under the inward processing customs and tax regime? In such a case, how is the application of the exemption justified?

The DGT's ruling

The delivery of Community goods intended for processes under the inward processing regime may be exempt pursuant to Article 24.One.1º a) of Law 37/1992. For the exemption to be applicable, it must be provided for in the authorization of the regime and the conditions thereof must be met. It is a necessary condition that the acquirer provides the supplier with a signed declaration stating the status of the goods that justifies the exemption.

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