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A mediation company sought clarification on whether its services were VAT-exempt when facilitating the sale of a mobile industrial facility destined for the Canary Islands. The DGT ruled that, even if the delivery itself is not a taxable transaction, the shipment to the Canary Islands constitutes an export for customs and tax purposes, thereby allowing the mediation service to be exempt.
Cuestión planteada Si la operación de mediación está exenta del impuesto en virtud de lo establecido en el artículo 21 de la Ley del Impuesto sobre el Valor Añadido por estar relacionado el servicio con una entrega exenta de un bien destinado a la exportación.
El servicio de mediación está exento de IVA según el artículo 21 de la Ley 37/1992 por estar directamente relacionado con una exportación. Aunque la entrega del bien no sea una operación sujeta al impuesto (por requerir instalación e inmovilización en Canarias), el transporte hacia el archipiélago canario se considera exportación según la normativa aduanera. Por tanto, se aplica la exención de los servicios de intermediarios relacionados con exportaciones.
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