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V1433-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

Transport services and surcharges may be taxable or exempt depending on their link to imports or exports

A forwarding company has requested clarification regarding VAT treatment on transport services and surcharges from a Danish shipping line. The DGT clarifies that exemption depends on whether the services are included in the import tax base or are related to exports.

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2020-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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