Goods exported to non-EU countries (Spain)
Goods exported to a non-EU country are not taxable in Spain, whether it is the supplier, the customer or an intermediary who makes the arrangements for the goods to be shipped outside the EU.
This is called a 'full exemption', given that it has no effect on the return of the input VAT (VAT on expenditure), as explained in 49.37.
The supplier must retain proof of export, such as commercial and customs documentation.
Exemptions
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Web page updated on 17 Mar 2025 15:40