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V0819-22 19 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

Logistics services for goods in non-customs warehousing are either taxable or exempt from VAT

The query concerns the VAT treatment of transport, unloading, and storage services provided by a fiscal warehouse to a French factory and a Spanish client. The DGT determines that these services may be taxable or exempt depending on the recipient and the regime of the goods.

The question raised

The taxation for Value Added Tax purposes of the services invoiced by the applicant to its French client and, where applicable, to the Spanish client, once the latter becomes the owner of the goods subject to the inquiry is questioned.

The DGT's ruling

Logistics, storage, and transport services provided to an entity not established in Spain are not subject to tax. If provided to Spanish clients, they are subject to VAT, but if the goods are linked to a storage regime other than the customs regime, the services are exempt. In the case of operations assimilated to importation due to removal from storage, the taxable person is the owner of the goods, therefore the service provider must not charge tax.

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