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V0994-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Subcontracted transport services are not VAT exempt if their consideration is not included in the import tax base

A transport and customs representation company has enquired whether subcontracted transport services are exempt from VAT. The DGT has ruled that only services provided directly to the importer, where the consideration is included in the import tax base, are exempt.

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2022-05-05PublishedPublished 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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