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V1662-22 ·11 July 2022 ·consulta-vinculante Medium impact
Tax

Transport services for export may be exempt from VAT depending on the recipient

A logistics company inquired whether its transport services for shipments outside the EU were subject to or exempt from VAT. The DGT explains that the exemption depends on whether the service is provided directly to the exporter or to intermediaries acting on their behalf or to customs agents.

Lifecycle

2022-07-11PublishedPublished 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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