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A courier company has requested clarification on how to tax its parcel transport services to the Canary Islands, the EU, or third countries when acting on its own behalf. The DGT explains that the place of supply and the application of exemptions vary depending on whether the client is a professional or an individual, and the final destination of the goods.
Question raised: Taxation of the described operation for Value Added Tax purposes.
If the recipient is a business or professional, the service is not subject to VAT if they reside outside the territory to which the tax applies. If the recipient is an individual, the service is subject to VAT if it is an intra-Community transport initiated in Spain or if it is a transport to third countries (including the Canary Islands) for the portion of the journey within the national territory. However, the service shall be exempt if the destination is outside the Community and the client meets the requirements of an exporter or acquirer.
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