Exempt deliveries of goods and provision of services in connection with external and similar operations

The fundamental thing about these exemptions is that their implementation grants the right to deduct the VAT borne in the acquisition of goods and services that are affected by these activities.

Exemptions related to foreign and similar operations are:

1. Exemptions on exports of goods

   The exemptions included in the Law include those corresponding to deliveries of goods issued or transported outside the European Community by the transferor or purchaser not established in the territory of application of the tax or by a third party acting on behalf of the two previous parties and transport directly related to the export of goods outside the Community.

2. Exemptions in operations similar to exports

   These include the transport of passengers by sea or air, provided that the origin or destination is a port or airport located outside the Peninsula or the Balearic Islands. This section includes air transport covered by a single transport ticket that includes connecting flights. Also included here are certain operations related to ships and aircraft, as well as exemptions applicable within the framework of diplomatic and consular relations.

3. Exemptions relating to free zones, free warehouses and other deposits

4. Exemptions from customs and tax regimes

5. Exemptions for deliveries of goods destined for another Member State of the European Union

   This exemption is the counterpart to the intra-Community acquisition of goods. In order to declare the purchase of goods in the country of destination of the goods as subject to tax, the sale must be declared exempt in the country of origin of the goods so that double taxation does not occur. For this reason, the following deliveries of goods are exempt from Spanish VAT :

   1. Deliveries of goods issued or transported by the seller or purchaser to the territory of another Member State, provided that the purchaser is a business or professional or a legal person not acting as such, who has a Value Added Tax identification number assigned by a Member State other than Spain, which has communicated said tax identification number to the seller. Please note that the obligation to communicate the tax identification number to the seller has been in effect since March 1, 2020.

      This exemption will be conditional on the seller having included these operations in the summary declaration of intra-Community operations.

      The exemption will not apply to supplies of goods made to those entrepreneurs or legal persons whose intra-Community acquisitions of goods are not subject to tax in the Member State of destination.

      This exemption will not apply to deliveries of goods subject to the special regime for used goods, works of art, antiques and collector's items.

   2. Deliveries of new means of transport destined for another Member State, in any case, when the purchasers at destination are individuals or persons whose intra-Community acquisitions of goods are not subject to tax. Such deliveries will always be taxed in the Member State of destination.

   3. Transfers of assets to which the exemption referred to in point 1 above would apply, if the recipient were another businessperson or professional.

   4. Deliveries of goods made under a consignment sales agreement.

Proof of transport

The transport of the goods to the Member State of destination shall be justified by any means of proof admissible by law and, in particular, shall be proven by the following elements of proof:

1. When the seller indicates that the goods have been transported by them or by a third party on their behalf and:

   1. You are in possession of at least two of the following items of evidence (issued by independent parties from the seller and the purchaser):

      • Signed CMR letter or document
      • Bill of lading
      • Air freight invoice
      • Invoice from the carrier of the goods

   2. You are in possession of one of the above-mentioned items of evidence together with one of the following items of evidence (issued by independent parties of the seller and the purchaser):

      • Insurance policy relating to the transportation of goods or bank documents proving payment for the same.

      • Official documents issued by a public authority, such as a notary, certifying the arrival of the goods in the Member State of destination.

      • Receipt issued by a depositary in the Member State of destination confirming the storage of the goods in that Member State.

2. Where the seller is in possession of a written declaration by the purchaser that the goods have been transported by them or on their behalf, stating the Member State of destination of the goods and:

   1. You are in possession of at least two of the following items of evidence (issued by independent parties from the seller and the purchaser):

      • Signed CMR letter or document
      • Bill of lading
      • Air freight invoice
      • Invoice from the carrier of the goods

   2. You are in possession of one of the above-mentioned items of evidence together with one of the following items of evidence (issued by independent parties of the seller and the purchaser):

      • Insurance policy relating to the transportation of goods or bank documents proving payment for the same.

      • Official documents issued by a public authority, such as a notary, certifying the arrival of the goods in the Member State of destination.

      • Receipt issued by a depositary in the Member State of destination confirming the storage of the goods in that Member State.