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V0299-14 ·6 February 2014 ·consulta-vinculante Medium impact
Tax

Transport services beyond the first place of destination in the Canary Islands are not exempt from VAT

A freight forwarding company has enquired whether its goods transport services to the Canary Islands may be exempt as exports. The DGT has ruled that the exemption only applies up to the first place of destination specified in the transport documents.

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2014-02-06PublishedPublished 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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