Skip to content
Back to index
V1454-17 7 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Export transport services are exempt if the recipient acts on behalf of the exporter or purchaser

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.

The question raised

Application of the exemption provided for in Article 21.One.5 of Law 37/1992.

The DGT's ruling

Transport services provided in connection with exports are exempt when the recipient is the exporter, the purchaser, or intermediaries (freight forwarders, consignees, or customs agents) acting on behalf of the latter. The exemption does not apply if the recipient is an intermediary acting on their own account, or if a freight forwarder, consignee, or customs agent acts on their own account and on behalf of another intermediary who also acts on their own account with respect to the exporter.

Book your free first meeting