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A company has requested clarification on whether its transport mediation and handling services are VAT exempt and how the pro rata rule should be applied. The DGT has determined that these services are not exempt and that operations not subject to VAT in Spain allow for the deduction of input VAT without the need for pro rata.
Cuestión planteada Aplicación de la regla de la prorrata.
Los servicios de mediación y handling descritos no están exentos de IVA cuando están sujetos en territorio español. Las prestaciones realizadas a destinatarios empresarios con sede fuera de España, que no están sujetas al impuesto en España, generan derecho a deducción porque, de haberse realizado en el territorio, habrían estado sujetas y no exentas. Por tanto, no es necesaria la aplicación de la regla de prorrata para estos servicios.
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