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V0813-22 19 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Exemption for supplies of goods and services linked to the non-customs warehousing regime

A company providing comprehensive services and supplying additives to manufacturers of products subject to Excise Duties has requested clarification on whether its operations are exempt from VAT. The DGT has ruled that both the supply of goods intended to be linked to the non-customs warehousing regime and the related additive services are exempt.

The question raised

Applicability of the exemption provided for in Article 24 of Law 37/1992 to the operations subject to consultation.

The DGT's ruling

The supplies of goods intended to be bonded to a customs warehousing regime other than the customs warehouse (DDA) or which are already bonded, are exempt pursuant to Article 24.One.1.e) of Law 37/1992. Likewise, the provision of services directly related to such goods or exempt supplies are also exempt. In the case of petroleum product additives services while under a suspensive regime, the exemption applies pursuant to Article 24.One.3.g).

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