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V0549-14 3 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

VAT exemption for brokerage and professional services linked to goods under non-customs warehousing regimes

A query was raised regarding whether services provided by intermediaries and external professionals linked to goods held in a non-customs warehousing regime (DDA) are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that they are, provided that the goods remain linked to said regime.

The question raised

Exemption of services.

The DGT's ruling

Deliveries of goods intended to be linked to a customs warehousing procedure other than a customs warehouse (DDA) and services directly related to such deliveries are exempt. Likewise, services directly related to goods linked to the DDA are exempt as long as the goods remain in said procedure.

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