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A shipping company asks whether transport costs for imported frozen fish are subject to VAT, as the import itself is exempt. The DGT replies that transport is subject to VAT based on service location, but exempt if the cost is included in the import base.
Question raised: Liability for Value Added Tax on said freight transport expenses invoiced to the importer (shipowner of the fishing vessels), when said goods are to be subject to importation at a Spanish customs office and the aforementioned transport expenses are to constitute the basis for the Value Added Tax on importation, notwithstanding the applicability of the exemption under Article 59 of Law 37/1992, of December 28, on Value Added Tax.
Los servicios de transporte de mercancías importadas se consideran realizados en el territorio de aplicación del impuesto cuando el destinatario es un empresario establecido en él. No obstante, estos servicios estarán exentos de IVA si su contraprestación se incluye en la base imponible de las importaciones de bienes, según los artículos 64 y 83 de la Ley 37/1992. Para justificar esta exención, se debe aportar copia del DUA de importación que acredite que el valor del servicio se ha incluido en la base imponible declarada.
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