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V0863-25 22 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Tax liability for transport intermediation depends on whether acting in own or another's name

A transport intermediation company asks about VAT liability and invoicing obligations. The DGT states that the nature of the service depends on whether the intermediation is carried out in own or another's name, and examines possible exemption for exports to the UK.

The question raised

Subjectivity of the described services to Value Added Tax. Obligation of the consultant to issue an invoice to their client with or without the impact of the same.

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