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A query was raised regarding whether freight transport services for goods intended for export are exempt from VAT when provided to intermediaries acting on behalf of the exporter or the purchaser. The DGT ruled that the exemption applies provided the intermediary acts on behalf of third parties (the exporter, the purchaser, or customs professionals), but not when the intermediary acts in its own name.
Cuestión planteada Se cuestiona acerca del alcance de la exención contemplada en el artículo 21.5º de la Ley 37/1992 del Impuesto sobre el Valor Añadido, en concreto, si están exentos los servicios de transporte de mercancías destinadas a la exportación prestados a intermediarios que actúen por cuenta del exportador o del adquirente.
Los servicios de transporte de mercancías para exportación están exentos de IVA cuando se prestan a intermediarios que actúen por cuenta del exportador o del adquirente, incluyendo a transitarios, consignatarios o agentes de aduana que actúen en nombre propio pero por cuenta de estos. No obstante, no se aplica la exención si el destinatario es un intermediario que actúa en nombre propio o un profesional aduanero que actúe por cuenta de un intermediario que, a su vez, actúa en nombre propio respecto del exportador.
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