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V0616-19 22 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Logistics services provided to an entity without a registered office or establishment in Spain are not subject to VAT

A Spanish company has enquired whether its logistics services provided to an entity based in China are subject to VAT. The DGT has ruled that, as the recipient does not have its place of business or a permanent establishment in Spain, the transaction is not subject to the tax.

The question raised

Place of supply of logistics services for Value Added Tax purposes.

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