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.

The exemptions related to foreign and similar operations are:

1. Exemptions on exports of goods

   Among the exemptions included in the Law, those corresponding to the deliveries of goods dispatched 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 and in the name of the parties stand out. two previous ones and transport directly related to exports of goods outside the Community.

2. Exemptions in operations assimilated to exports

   Among them, it is worth mentioning the transport of travelers by sea or air whenever appropriate or the destination is a port or airport located outside the Peninsula or Balearic Islands. Transportation by air covered by a single transportation ticket that includes air connection flights is understood to be included in this section. Likewise, certain operations related to ships and aircraft are included here, as well as exemptions applicable within 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 on deliveries of goods destined for another Member State of the European Union

   This exemption is the counterpart for the intra-community acquisition of goods. To declare the purchase in the country of destination of the goods subject to intra-community acquisition of goods, 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 dispatched or transported by the seller or purchaser to the territory of another Member State, provided that the purchaser is a businessman or professional or a legal person who does not act as such, who has an identification number for tax purposes. on the Added Value 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 said operations in the recapitulative declaration of intra-community operations.

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

      Nor will this exemption apply to deliveries of goods covered by the special regime for used goods, art objects, antiques and collectibles.

   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. These types of 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 businessman or professional.

   4. Deliveries of goods made within the framework of a consignment sales agreement.

Transport test

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

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 elements of evidence (issued by independent parties of the seller and the purchaser):

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

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

      • Insurance policy related to the transportation of goods or bank documents that prove payment thereof.

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

      • Receipt issued by a warehouseman 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 elements of evidence (issued by independent parties of the seller and the purchaser):

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

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

      • Insurance policy related to the transportation of goods or bank documents that prove payment thereof.

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

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