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V1159-16 22 March 2016 · SG de Fiscalidad Internacional Criterion in force
IRNR · compraventa internacional de mercancías

Handling, quality control and transport services may be considered accessory costs in international trade

A Spanish company asks whether handling, quality control and transport services billed separately by Namibian suppliers constitute part of international trade in goods. The DGT responds that if these services are intrinsically linked and necessary for the main operation, they are considered accessory and connected costs.

The question raised

Question posed: Whether, for the purposes of the Recast Text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, the portion of the sale price of the goods that the supplier breaks down in the invoice for a specific concept, such as "quality control and auxiliary tasks" (or similar), constitutes part of the total consideration of a single "international sale and purchase of goods" operation.

The DGT's ruling

Handling and quality control services are considered accessory and related expenses if they are necessary services for the achievement of the sale and purchase and are closely linked to it, such that they would not be contracted independently. Likewise, transport is considered an accessory expense if it is indispensable to comply with the contractual terms of the principal operation. In these cases, the amounts are not subject to Non-Resident Income Tax (IRNR) pursuant to article 13.2.a of the Recast Text of the Non-Resident Income Tax Law (TRLIRNR).

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