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V1879-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

Transport services provided to a freight forwarder acting on behalf of the exporter may be VAT exempt

A freight forwarding company has enquired whether transport services received from third parties for its export clients are subject to VAT. The DGT has ruled that these services are exempt provided the forwarder acts on behalf of the exporter or purchaser and all regulatory requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the VAT exemption criteria for transport services within the context of international trade, specifically when a freight forwarder acts as an intermediary for the exporter.

Lifecycle

2019-07-18PublishedPublished 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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