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V0351-24 12 March 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Transport services to a Swiss company exempt from VAT if the recipient has no permanent establishment in Spain

A company has requested clarification on whether transport services provided to a Swiss-based client are subject to VAT and to whom the invoice should be issued. The DGT ruled that the services are not subject to VAT if the client does not have a permanent establishment in Spain that acts as the recipient of the service.

The question raised

The applicant asks whether such operations are subject to Value Added Tax and whether they must invoice the Swiss place of business or the Spanish Tax Identification Number depending on the instructions provided by their client.

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