Skip to content
V1248-17 ·23 May 2017 ·consulta-vinculante Medium impact
Tax

No VAT should be charged on refactured transport costs

A seller of electronic devices asked whether VAT should be applied to transport costs it passed on to its reseller customers. The DGT replied that transport is part of the total consideration for delivery and therefore the passive party's investment applies.

In 6 key points

How it affects those involved

VAT is not due on transport costs passed on to resellers as transport is part of the overall consideration for goods delivery.

Lifecycle

2017-05-23PublishedPublished 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