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V0639-21 18 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

VAT exemption on the transport of goods linked to a non-customs warehousing regime

A carrier has enquired whether their services to a freight forwarding agency are exempt from VAT when transporting wine under a non-customs warehousing regime. The DGT has ruled that the exemption depends on whether the goods are already linked to said regime or are intended to be linked to it.

The question raised

Cuestión planteada Si el transporte efectuado por el consultante a favor de la agencia de transportes está exento del impuesto en virtud del artículo 24 de la Ley 37/1992.

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