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V0863-25 ·22 May 2025 ·consulta-vinculante Medium impact
Tax

Tax liability for transport intermediation depends on whether acting in own or another's name

A transport intermediation company asks about VAT liability and invoicing obligations. The DGT states that the nature of the service depends on whether the intermediation is carried out in own or another's name, and examines possible exemption for exports to the UK.

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2025-05-22PublishedPublished 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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