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V2488-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

Brokerage services for US or Canadian goods destined for Cuba are not subject to VAT

A company has requested clarification on whether its brokerage services, provided on behalf of individuals purchasing goods in the US or Canada for shipment to Cuba, are subject to VAT. The Directorate General for Taxes (DGT) ruled that they are not, as the brokerage operation is not located in Spain since the sale of goods does not constitute an import.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for cross-border brokerage services involving third countries, confirming that such services are outside the scope of Spanish VAT when the underlying transaction does not involve an import into Spain.

Lifecycle

2021-09-30PublishedPublished 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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