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V0678-26 26 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio postal universal

Postal universal services exempt from VAT if standard tariffs apply and no individual negotiations

A commercial entity asks whether its postal services are subject to or exempt from VAT and how to determine the taxable base when offering services of different nature. The DGT responds that the SPU exemption applies only if general tariffs are used and no individual negotiations take place.

The question raised

Whether the postal services to be provided by the consulting entity would be subject to, and where applicable, exempt from Value Added Tax. Taxable base of the Tax in the event of providing postal services of different natures.

The DGT's ruling

SPU postal services are exempt if provided at a general, predetermined, and affordable rate, without individually negotiated conditions. The exemption does not apply if the services respond to specific user needs or have individually agreed conditions. If exempt services are provided subject to a single price, the taxable base shall be determined proportionally to the market value of each service.

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