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DUA: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2023

Current position

For the supply of goods to be exempt from IVA (Value Added Tax), the transferor must appear before Customs as the exporter in their own name in the DUA (Single Administrative Document). The link between the transport and the supply, as well as the effective exit of the goods from the Union, must be proven. In the case of exports, the exit date is determined by the date of the DUA.

The DGT's position remains constant regarding the requirement that the seller appears as the exporter in the DUA to apply the exemption. Throughout the rulings, it has been specified that this condition is determined by the power to decide on the exit of the goods, which can be proven through INCOTERMS. No changes in criterion are observed, but rather a reiteration of the need to appear as the exporter in one's own name.

Turning points

  1. V0205-19

    Establishes that the status of exporter is determined by the power to decide on the exit of the goods, which can be proven through commercial agreements such as INCOTERMS.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0315-23 17 Feb 2023

Intra-community acquisitions: use tax accrual date for stock register books

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticolibro registro de existenciasadquisición intracomunitariadevengo del impuestofecha de expedición Ley 7/2022Orden HFP/1314/2022
Affects CompanyExpat · Non-residentIndividual

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