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V0924-22 29 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Transport services related to exports are exempt if legal requirements are met

A transport brokerage firm has requested a ruling on whether its services for coordinating transport to the Canary Islands are exempt as they are related to exports. The DGT clarifies that the exemption depends on whether the intermediary acts on their own behalf or on behalf of a client, and whether the requirements of the VAT Act for services linked to exports are satisfied.

The question raised

Whether the exemption provided for in Article 21.5 of Law 37/1992 is applicable to the services consulted.

The DGT's ruling

Freight transport services are exempt when they are directly related to exports outside the Community. The exemption applies if the recipient is the exporter, the purchaser, or intermediaries such as freight forwarders, consignees, or customs agents acting on behalf of the exporter or purchaser. The exemption does not apply if the recipient is an intermediary acting on their own account or if the professional acts on their own account without representing the exporter or purchaser.

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