Skip to content
V2438-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Mediation services for fuel sales outside national territory are subject to VAT

A mediation company inquired whether its services for a fuel supplier were exempt from VAT, given that the fuel was being sold to Armed Forces vessels outside national territory. The DGT ruled that the service is subject to tax because the principal transaction is not an exempt supply, but rather an operation not subject to tax.

In 6 key points

Lifecycle

2020-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact