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V0535-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Mediation in goods exports may be VAT exempt if acting on behalf of the exporter

A consulting entity asks whether its mediation services for the sale of goods for export outside the EU are exempt from VAT. The DGT rules that mediation is exempt only if carried out on behalf of and for the account of the exporter in specific export transactions.

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2015-02-09PublishedPublished 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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