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V3172-17 ·11 December 2017 ·consulta-vinculante Medium impact
Tax

Transport services between non-EU countries are subject to VAT if the client is an entrepreneur established in Spain

A company requested clarification on whether freight and accessory transport services performed between non-EU countries, without transiting through Spanish territory, are subject to or exempt from VAT. The DGT ruled that they are subject to VAT based on the place of supply of services, although they may be exempt if related to exports or if they meet international navigation requirements.

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2017-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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