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V0225-22 9 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Freight transport services may be VAT exempt if directly related to an export

A carrier inquired whether the service of transporting goods from a warehouse to an airport customs office for export is exempt from VAT. The DGT stated that while the service is subject to the tax, it may be exempt if it meets the requirements of being directly related to the export.

The question raised

Possible exemption for Value Added Tax purposes regarding the described transport service.

The DGT's ruling

The transport service is exempt from VAT provided that it is a service directly related to the export of goods outside the Community. To this end, it must be provided to those who carry out exports, to the purchasers, or to their customs representatives. Furthermore, it must be carried out on the occasion of the export and comply with the time limits and requirements for justification of the exit of the goods provided for in the regulations.

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