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V1454-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Export transport services are exempt if the recipient acts on behalf of the exporter or purchaser

A transport company has enquired whether its international freight transport services for export are exempt from VAT when its clients are other carriers, exporters, or customs representatives. The DGT clarifies that the exemption applies provided that the service recipient acts on behalf of the exporter or the purchaser of the goods.

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Lifecycle

2017-06-07PublishedPublished 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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