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V1706-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Goods in transit under non-customs warehousing regimes are not subject to VAT if the client is foreign

The query concerns the VAT treatment of transport services provided by a fiscal warehouse to a Dutch client, as well as the subcontracted services performed by the warehouse. The DGT determines that the service provided to the Dutch client is not subject to VAT due to place of supply rules, whereas the subcontracted services are subject to VAT.

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2023-06-14PublishedPublished 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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