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V1462-15 11 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport services up to the point of departure of the goods are not exempt from VAT

A company inquired whether its freight transport services destined for Ceuta, Melilla, or the Canary Islands were exempt from VAT. The DGT responds that the transport provided by the applicant to its customers is not exempt if it is carried out to a point within the peninsula, as it is not considered directly related to the export.

The question raised

Question raised 1. Whether the transport services provided by the applicant company up to the "departure warehouse" are or are not exempt from VAT.

The DGT's ruling

Transport services are exempt from VAT when they are directly related to the export of goods outside the Community. For this purpose, they must be carried out from the moment the goods are dispatched directly to a point outside the Community or to a port, airport, or border area for their immediate dispatch. Transport carried out to a point within the peninsula is not considered directly related to the export, even if the goods are subsequently exported.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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