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The taxpayer asks whether container stuffing services at a port are exempt from VAT and if their documentation is sufficient. The DGT rules that the exemption applies if the service is provided to certain intermediaries acting on behalf of the exporter or the acquirer.
Cuestión planteada Si a los servicios de llenado de contenedores le es de aplicación la exención contemplada en el artículo 21.5º de la Ley 37/1992 y si la documentación en poder de la consultante hace prueba suficiente del cumplimiento de los requisitos para la aplicación de la exención.
Los servicios de llenado de contenedores prestados con ocasión de una exportación están exentos de IVA cuando se realizan a favor de transitarios, consignatarios o agentes de aduanas que actúen por cuenta del exportador o adquirente. No existe exención si el destinatario es un intermediario que actúa en nombre propio o si los profesionales actúan en nombre propio y por cuenta de un intermediario que también actúa en nombre propio. La salida de los bienes debe acreditarse con cualquier medio de prueba admitido en Derecho.
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