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V1519-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to transport and customs services provided to freight forwarders or agents acting on behalf of the exporter

An international transport brokerage firm has requested clarification on whether customs agency and transport services are VAT-exempt when provided for their benefit in export operations. The Directorate-General for Taxes (DGT) has ruled that the exemption applies provided that the intermediaries act on behalf of the exporter or the purchaser, but not when acting in their own name.

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2017-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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