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A transport company has enquired whether its removal services for foreign residents are exempt from VAT. The DGT has ruled that the exemption applies if the destination is outside the EU and the requirements for services related to exports are satisfied.
Cuestión planteada Exención de los servicios prestados.
El servicio de transporte de mudanzas estará exento de IVA cuando el destino de los bienes sea fuera del territorio de la Comunidad y el cliente actúe como exportador, adquirente en destino o representante de estos. Para ello, deben cumplirse los requisitos legales y reglamentarios sobre servicios directamente relacionados con las exportaciones.
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