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V0866-18 28 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte de mercancías

Goods transport may be subject to VAT or exempt depending on the recipient's status and the route

An international transport company has requested clarification regarding the tax classification of its services and the applicable tax return forms. The DGT clarifies when a service is deemed to be performed in Spain and under which conditions it may be exempt.

The question raised

Classification of the transaction. Forms 303, 349 and 390.

The DGT's ruling

If the recipient is a businessperson or professional with a registered office or establishment in Spain, the service is subject to VAT. For EU customers, they may be considered a businessperson if their validated VAT number is provided; for third countries, through other means of proof of their status as a taxable person. If the recipient is not a businessperson, the transport is subject to tax based on the route within Spain or, if it is intra-community, when it begins in Spanish territory. Services related to exports outside the EU may be exempt pursuant to Article 21.5 of Law 37/1992.

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