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V2274-18 ·1 August 2018 ·consulta-vinculante Medium impact
Tax

Storage and logistics services for non-resident clients are not subject to VAT if they lack a permanent establishment

A natural person inquires whether their storage and logistics services for foreign companies are subject to VAT. The DGT rules that they are not subject to VAT if the clients do not have a registered office, domicile, or a permanent establishment with technical and human resources in Spain, unless the service consists of the leasing of an exclusive physical space.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for logistics providers serving international clients, confirming that the absence of a permanent establishment in Spain exempts these services from VAT, provided no exclusive space is leased.

Lifecycle

2018-08-01PublishedPublished 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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