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V0994-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible de la importación

Subcontracted transport services are not VAT exempt if their consideration is not included in the import tax base

A transport and customs representation company has enquired whether subcontracted transport services are exempt from VAT. The DGT has ruled that only services provided directly to the importer, where the consideration is included in the import tax base, are exempt.

The question raised

Treatment of transport services for Value Added Tax purposes.

The DGT's ruling

The transport services provided by a carrier to the consulting agency are subject to VAT and do not benefit from the exemption under Article 64 of Law 37/1992, as their consideration is not included in the import taxable base. The exemption only applies to services provided by the consultant to the importer when their consideration forms part of said taxable base. In the event of subcontracting with companies not established in Spain, the consultant shall be the taxable person through the reverse charge mechanism.

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