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V0002-22 3 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exportación

Transport, loading and storage services for export are VAT exempt if legal requirements are met

A mining company has enquired whether transport from the mine to the quay, storage, loading onto the vessel, and customs clearance for export are exempt from VAT. The DGT has ruled that these services are subject to VAT but exempt, provided the conditions set out in the Law and the Regulations are fulfilled.

The question raised

Whether the transport from the mine to the pier, storage of goods at the pier until the arrival of the vessel, loading onto the same, and customs clearance are exempt from Value Added Tax pursuant to article 21.5 of Law 37/1992.

The DGT's ruling

Transport, loading, unloading, preservation, custody, storage, and packaging services are exempt from VAT when they are directly related to the export of goods outside the Community. To this end, they must be provided to those who carry out the exports and must be performed from the moment the goods are dispatched to a destination outside the Community or to a port area for their immediate dispatch. Likewise, the exit of the goods must take place within a period of three months and be duly justified.

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