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V1830-15 ·10 June 2015 ·consulta-vinculante Medium impact
Tax

Freight transport services for export are VAT exempt if the recipient acts on behalf of the exporter

A transport company has requested clarification on whether its services destined for the Canary Islands are VAT exempt when provided to businesses. The DGT clarifies that the export exemption applies if the recipient acts on behalf of the exporter or the purchaser, which includes freight forwarders or customs agents under certain conditions of representation.

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2015-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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