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V0568-22 18 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte intracomunitario

Moving services subject to VAT if transport starts in Spain or exemption conditions are not met

A moving company has enquired whether its services to end consumers are subject to VAT. The DGT has ruled that liability depends on whether the intra-Community transport begins in Spain, whether it is destined for a third country, or if exemptions apply due to the export or import of personal effects.

The question raised

Whether moving services invoiced to final consumers are subject to Value Added Tax.

The DGT's ruling

In intra-Community transport of goods to final consumers, the service is subject to VAT if the transport commences within the territory to which the Tax applies. If the transport is towards a third country, it is subject to tax for the portion of the journey occurring within the national territory. The service may be exempt if it constitutes an export meeting legal requirements, or if it is an ancillary service to an exempt importation of personal goods.

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