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V0354-24 12 March 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Logistics services provided to a non-established entrepreneur are not subject to Spanish VAT

A Spanish logistics company sought clarification on the taxation of its transport, storage, and distribution services when the client is an entrepreneur from another Member State. The DGT determined that, as the client does not have a permanent establishment in Spain, the transaction is not subject to Spanish VAT.

The question raised

Question raised: For the purposes of Value Added Tax, the taxation of the provision of logistics services within the territory of application of the Tax.

The DGT's ruling

The provision of logistics services is classified as a provision of services. If the recipient is a non-established entrepreneur or professional without a permanent establishment in Spain, the provision shall not be subject to VAT in Spanish territory. In this case, the client shall be the taxable person under the reverse charge mechanism, and the consultant must include said mention on the invoice.

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