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V0033-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

Transport services provided to a freight forwarder are not exempt from VAT

A transport company enquired whether its transport services from the United Kingdom to Spain were exempt from VAT following Brexit. The DGT ruled that services provided to the importer may be exempt if their cost is included in the import tax base; however, transport services subcontracted by the freight forwarder to third parties do not benefit from this exemption.

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2022-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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