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A transport and storage company has enquired whether its services in Spain are subject to VAT when the client is a company based in another Member State. The DGT has determined that the general rule for the place of supply of services applies.
Cuestión planteada 1. Si está sujeto al Impuesto sobre el Valor Añadido (IVA) el transporte de mercancías que la consultante presta en territorio español, siendo la destinataria del servicio una empresa establecida en otro Estado miembro.
El transporte de mercancías no está sujeto al IVA en España porque el destinatario es un empresario establecido en otro Estado miembro. En cuanto al almacenaje, si no se reserva una parte específica del inmueble para el cliente ni el inmueble tiene características especiales que lo hagan esencial, se aplica la regla general de localización del artículo 69.1.1º de la Ley 37/1992, quedando la operación fuera del territorio de aplicación del impuesto.
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