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V2445-23 ·8 September 2023 ·consulta-vinculante Medium impact
Tax

Export brokerage services are VAT exempt only when acting on behalf of the exporter

A Spanish company sought clarification on whether brokerage services received for exports to Morocco were subject to VAT or exempt. The DGT ruled that the service is subject to VAT as it takes place in Spain, but will only be exempt if the brokerage is carried out on behalf of and for the account of the exporter in export transactions.

In 6 key points

How it affects those involved

This ruling clarifies the strict conditions under which brokerage services related to exports qualify for VAT exemption, specifically requiring the agent to act on behalf of the exporter.

Lifecycle

2023-09-08PublishedPublished 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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