Skip to content
V0819-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Logistics services for goods in non-customs warehousing are either taxable or exempt from VAT

The query concerns the VAT treatment of transport, unloading, and storage services provided by a fiscal warehouse to a French factory and a Spanish client. The DGT determines that these services may be taxable or exempt depending on the recipient and the regime of the goods.

In 6 key points

Lifecycle

2022-04-19PublishedPublished 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