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V0074-24 15 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport services may be VAT exempt if directly related to the export of goods

A transport company has enquired whether its services provided to a freight forwarder, intended for goods to be exported, are exempt from VAT. The DGT ruled that exemption depends on meeting specific requirements regarding the link to the export and departure deadlines.

The question raised

Whether such transport services would be exempt from Value Added Tax.

The DGT's ruling

Transport 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 exporters, recipients, customs representatives, or freight forwarders acting on their behalf. Furthermore, they must be carried out from the dispatch of the goods to a point outside the Community or a port/border area, and the departure of the goods must occur within three months from the provision of the service, being duly justified.

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