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An international transport brokerage firm has requested clarification on whether customs agency and transport services are VAT-exempt when provided for their benefit in export operations. The Directorate-General for Taxes (DGT) has ruled that the exemption applies provided that the intermediaries act on behalf of the exporter or the purchaser, but not when acting in their own name.
Cuestión planteada Exención de los servicios recibidos del agente de aduanas así como los recibidos por los transportistas por los transportes contratados y los servicios prestados como transitario a favor del exportador, teniendo en cuenta la redacción del artículo 21.5 de la Ley 37/1992 dada la Ley 28/2014.
Los servicios de transporte y otros relacionados con la exportación están exentos de IVA cuando se prestan a transitarios, consignatarios o agentes de aduana que actúen por cuenta del exportador o del adquirente. La exención no se aplica si el destinatario es un intermediario que actúa en nombre propio o si el transitario, consignatario o agente actúa en nombre propio por cuenta de otro intermediario que también actúa en nombre propio. En estos casos, los servicios estarán sujetos al impuesto.
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