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V0225-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Freight transport services may be VAT exempt if directly related to an export

A carrier inquired whether the service of transporting goods from a warehouse to an airport customs office for export is exempt from VAT. The DGT stated that while the service is subject to the tax, it may be exempt if it meets the requirements of being directly related to the export.

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2022-02-09PublishedPublished 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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