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V0800-17 ·30 March 2017 ·consulta-vinculante Medium impact
Tax

Freight transport services for export are exempt when provided to intermediaries acting on behalf of the exporter or purchaser

A query was raised regarding whether freight transport services for goods intended for export are exempt from VAT when provided to intermediaries acting on behalf of the exporter or the purchaser. The DGT ruled that the exemption applies provided the intermediary acts on behalf of third parties (the exporter, the purchaser, or customs professionals), but not when the intermediary acts in its own name.

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2017-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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