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A logistics company enquired whether its transport and storage services for goods subject to excise duties, linked to a warehousing regime other than a customs warehouse, were exempt from VAT. The DGT ruled that while these services are subject to the tax, they are exempt.
This ruling clarifies the VAT status for logistics operators managing goods under specific non-customs warehousing arrangements, confirming their eligibility for exemption despite being subject to the tax.
The tax team reviews your specific situation.
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