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Practical Handbook VAT 2022

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

What is fundamental in these exemptions is that their realisation confers the right to deduct the VAT borne on purchases of goods and services that are affected by these activities.

The exemptions related to external and assimilated operations are:

  1. Exemptions on exports of goods

    Among the exemptions provided for in the Law are those relating to the supply of goods dispatched or transported outside the European Community by the transferor or the acquirer not established in the territory where the tax applies or by a third party acting on behalf of and in the name of the former two, and transport directly related to exports of goods outside the Community.

  2. Exemptions for deemed exports

    These include the carriage of passengers by sea or air, provided that they are coming from or going to a port or airport outside the Spanish mainland or the Balearic Islands.Carriage by air covered by a single transport document comprising connecting flights by air is included under this heading.Also included here are certain operations relating to ships and aircraft, as well as exemptions applicable in the framework of diplomatic and consular relations.

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

  4. Exemptions relating to customs and tax regimes

  5. Exemptions for supplies of goods destined for another EU Member State

    This exemption is the counterpart of the intra-Community acquisition of goods.In order to declare the purchase in the country of destination of the goods as an intra-Community acquisition of goods, the sale must be declared exempt in the country of origin of the goods in order to avoid double taxation.For this reason, the following supplies of goods are exempt from Spanish VAT :

    1. The supply of goods dispatched or transported by the vendor or purchaser to the territory of another Member State, provided that the purchaser is a trader or professional or a legal person not acting as such, who has a VAT identification number issued by a Member State other than Spain, who has notified the vendor of that VAT identification number.It is recalled that the obligation to communicate the tax identification number to the seller will apply from 1 March 2020.

      This exemption is conditional on the seller having included these transactions in the recapitulative declaration of intra-Community transactions.

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

      Nor shall this exemption apply to the supply of goods covered by the special scheme for second-hand goods, works of art, antiques and collectors' items.

    2. The supply of new means of transport, destined for another Member State, in any case where the purchasers at destination are private individuals or persons whose intra-Community acquisitions of goods are not taxable.Such supplies are always taxed in the Member State of destination.

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

    4. Deliveries of goods made under an agreement for the sale of goods on consignment.

Proof of transport

The transport of the goods to the Member State of destination shall be supported by any legally admissible means of proof and, in particular, shall be attested by the following evidence:

  1. Where the seller indicates that the goods have been transported by him or by a third party on his behalf and:

    1. It is in possession of at least two of the following items of evidence (issued by parties independent of the seller and the acquirer):

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

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

      • Insurance policy relating to the transport of the goods or bank documents proving payment thereof.

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

      • Receipt issued by a warehousekeeper 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 from the purchaser certifying that the goods have been transported by him or by a third party on his behalf, stating the Member State of destination of the goods and:

    1. It is in possession of at least two of the following items of evidence (issued by parties independent of the seller and the acquirer):

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

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

      • Insurance policy relating to the transport of the goods or bank documents proving payment thereof.

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

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