Skip to content
V0568-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Moving services subject to VAT if transport starts in Spain or exemption conditions are not met

A moving company has enquired whether its services to end consumers are subject to VAT. The DGT has ruled that liability depends on whether the intra-Community transport begins in Spain, whether it is destined for a third country, or if exemptions apply due to the export or import of personal effects.

In 6 key points

Lifecycle

2022-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact