Skip to content
V0998-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Importer's transport services are VAT exempt if costs are included in the import tax base

A transport company enquired whether its international transport services from the United Kingdom to Spain were subject to VAT or exempt. The DGT ruled that the service is subject to VAT as the recipient is a taxable person in Spain, but may be exempt if the consideration is included in the tax base for the importation of the goods.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of transport costs in cross-border transactions, specifically regarding how their inclusion in the import tax base can trigger VAT exemption.

Lifecycle

2022-05-05PublishedPublished 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