VAT on exports and exempt transactions
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- not audited
Exports are exempt from VAT - in practice, zero-rated - and give rise to a right to a refund of the input credit accumulated on purchases. PwC lists exports, banking services and diplomatic imports among the exemptions. The procedure and the timeframes for refunding an exporter's input credit are not documented in this dossier.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- IVA sobre exportaciones
- exentas (tasa cero de hecho)
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.