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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.
Cuestión planteada Se cuestiona la tributación a efectos del Impuesto sobre el Valor Añadido de los servicios facturados por la consultante a su cliente francés y, en su caso, al cliente español, una vez éste es propietario de las mercancías objeto de consulta
Los servicios de logística, almacenamiento y transporte prestados a una entidad no establecida en España no están sujetos al impuesto. Si se prestan a clientes españoles, están sujetos al IVA, pero si los bienes están vinculados a un régimen de depósito distinto del aduanero, los servicios resultan exentos. En el caso de operaciones asimiladas a la importación por salida del depósito, el sujeto pasivo es el propietario de los bienes, por lo que el prestador de servicios no debe repercutir cuota.
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