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V0074-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Transport services may be VAT exempt if directly related to the export of goods

A transport company has enquired whether its services provided to a freight forwarder, intended for goods to be exported, are exempt from VAT. The DGT ruled that exemption depends on meeting specific requirements regarding the link to the export and departure deadlines.

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2024-02-15PublishedPublished 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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