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V1156-17 16 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Shipping costs must be taxed at the same rate as the main goods sold

A query was raised regarding the VAT rate applicable to shipping costs when selling books (4%) and CDs (21%). The DGT ruled that shipping costs form part of the taxable base and must follow the rate applied to the principal good.

The question raised

The applicable tax rate for said shipping costs both when only a book or only CDs with application notebooks are sent, and when said goods, to which different tax rates apply, are sold together.

The DGT's ruling

Shipping costs, commissions, and carriage are included in the taxable base of the main transaction. If books are sold at a reduced rate of 4%, the associated shipping costs are also taxed at 4%. If CDs are sold at a rate of 21%, the shipping costs are taxed at 21%. When a single shipping cost affects goods with different rates, it must be allocated using rational imputation criteria.

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