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V0033-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible de la importación

Transport services provided to a freight forwarder are not exempt from VAT

A transport company enquired whether its transport services from the United Kingdom to Spain were exempt from VAT following Brexit. The DGT ruled that services provided to the importer may be exempt if their cost is included in the import tax base; however, transport services subcontracted by the freight forwarder to third parties do not benefit from this exemption.

The question raised

Question raised: Whether the services consulted would be exempt from value added tax.

The DGT's ruling

Transport services are subject to VAT when the recipient is a taxable person established in Spain. The service provided to the importer shall be exempt if its consideration is included in the taxable amount of the importation of goods. However, services provided by a carrier to a freight forwarder are not exempt, as their consideration does not form part of the taxable amount of the importation.

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