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V1156-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Transport services linked to an export are exempt from VAT if legal requirements are met

A company exporting fruit to Switzerland inquires about the VAT treatment of the contracted transport service. The DGT responds that transport is exempt if it is directly related to the export and regulatory requirements are met.

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Lifecycle

2021-04-29PublishedPublished 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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