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V0865-18 28 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

VAT should not be charged for storage services in a customs warehouse

A company managing a customs warehouse for products subject to Excise Duties has enquired whether it must charge VAT for storage services. The DGT has ruled that VAT should not be levied because the removal of goods is considered a transaction assimilated to an import.

The question raised

It is questioned whether, along with the Excise Duty, the consultant must charge Value Added Tax to the operator to whom it provides the storage service.

The DGT's ruling

The consulting entity provides a storage service without acquiring ownership of the goods. At the moment the goods leave the warehouse, which is not a customs warehouse, the VAT accrual occurs as an operation assimilated to an import. In this case, the taxable person is the owner of the goods, therefore the consulting entity should not charge any tax amount for its service.

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