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V2920-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Postal services with individually negotiated prices are subject to VAT

A postal services cooperative has enquired whether its services, and those provided through Correos, are exempt from VAT. The DGT has ruled that the exemption applies only to universal postal services with general tariffs or predetermined discounts, thereby excluding agreements based on specific pricing.

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2019-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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