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V0064-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Freight transport services for imported goods may be exempt from VAT if included in the import tax base

A shipping company asks whether transport costs for imported frozen fish are subject to VAT, as the import itself is exempt. The DGT replies that transport is subject to VAT based on service location, but exempt if the cost is included in the import base.

In 6 key points

How it affects those involved

Transport costs for imported frozen fish are exempt from VAT if incorporated into the import base.

Lifecycle

2025-02-03PublishedPublished 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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