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V0548-14 3 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Brokerage services to Spanish wineries are exempt if goods are held in a non-customs warehousing regime

A company has requested a ruling on whether its brokerage services for sales between Spanish and EU companies are exempt from VAT. The DGT has ruled that the exemption applies if the goods subject to the brokerage are held under a warehousing regime other than customs warehousing.

The question raised

Exemption of mediation.

The DGT's ruling

Services directly related to goods subject to the non-customs warehousing regime (DDA) are exempt from Value Added Tax. Therefore, mediations carried out for Spanish wineries are exempt provided that the goods subject to the mediation are under said regime.

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