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V2729-19 ·7 October 2019 ·consulta-vinculante Medium impact
Tax

Mediation services linked to non-customs warehousing regimes are exempt from VAT

A company providing mediation services to promote wines under an excise duty suspension regime has enquired whether its services are exempt from VAT. The DGT has determined that, as they are linked to a warehousing regime other than a customs warehouse, the mediation services are exempt and allow for the deduction of input VAT.

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2019-10-07PublishedPublished 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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