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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.
Cuestión planteada Exención de los servicios.
Resultan exentas las entregas de bienes destinados a ser vinculados a un régimen de depósito distinto del aduanero (DDA) y las prestaciones de servicios relacionadas directamente con dichas entregas. Asimismo, están exentos los servicios relacionados directamente con los bienes que se encuentran vinculados al DDA, mientras las mercancías permanezcan en dicho régimen.
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