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V2815-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

Hydrocarbon transport services linked to a non-customs warehousing regime may be exempt from VAT

A company sought clarification on whether transport services provided to a freight forwarder for a hydrocarbon importer under a suspensive regime for Excise Duties were exempt from VAT. The DGT ruled that, as the hydrocarbons are linked to a warehousing regime other than a customs warehouse, the related service provision is exempt.

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2020-09-17PublishedPublished 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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