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V1044-20 24 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación comercial

Commercial mediation services exempt from VAT when related to goods exported to the Canary Islands

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.

The question raised

Whether the mediation operation is exempt from tax by virtue of the provisions of Article 21 of the Value Added Tax Law, given that the service is related to an exempt delivery of a good intended for export.

The DGT's ruling

The mediation service is exempt from VAT pursuant to Article 21 of Law 37/1992 as it is directly related to an export. Although the delivery of the good is not a transaction subject to tax (due to the requirement for installation and immobilization in the Canary Islands), the transport to the Canary Islands archipelago is considered an export under customs regulations. Therefore, the exemption for intermediary services related to exports applies.

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