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A transport company has enquired whether its international freight transport services for export are exempt from VAT when its clients are other carriers, exporters, or customs representatives. The DGT clarifies that the exemption applies provided that the service recipient acts on behalf of the exporter or the purchaser of the goods.
Cuestión planteada Aplicación de la exención contemplada en el artículo 21.Uno.5º de la Ley 37/1992.
Los servicios de transporte prestados con ocasión de exportaciones están exentos cuando el destinatario es el exportador, el adquirente, o intermediarios (transitarios, consignatarios o agentes de aduanas) que actúen por cuenta de estos últimos. No se aplica la exención si el destinatario es un intermediario que actúa en nombre propio, o si un transitario, consignatario o agente de aduanas actúa en nombre propio y por cuenta de otro intermediario que también actúa en nombre propio respecto al exportador.
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