Skip to content
V2971-14 ·3 November 2014 ·consulta-vinculante Medium impact
Tax

VAT exemption for transport and storage services does not apply if the recipient is not the importer

A company sought clarification on whether its transport and storage services, invoiced to a Chilean entity, were exempt from VAT. The DGT ruled that the exemption only applies if the consideration is included in the import's taxable base and the recipient is the importer.

In 6 key points

How it affects those involved

Companies providing logistics services to non-resident entities must ensure the recipient is the importer of record to qualify for VAT exemption.

Lifecycle

2014-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact