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V0324-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte de bienes

Transport of goods between Jordan and Bosnia is not subject to Spanish VAT

A company requested a ruling on whether a relocation service provided between Jordan and Bosnia for an official was subject to VAT. The DGT ruled that since the journey does not take place within the territory to which the tax applies, the service is not subject to VAT.

The question raised

Question raised: Taxability of transport.

The DGT's ruling

Goods transport services where the recipient is not a businessperson or professional are understood to be provided in the territory of application of the tax for the portion of the journey that takes place within it. If the transport does not take place within the territory of application of the tax, the provision shall not be subject to VAT.

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