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V1519-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption applies to transport and customs services provided to freight forwarders or agents acting on behalf of the exporter

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.

The question raised

Exemption of services received from the customs agent as well as those received by carriers for the contracted transport and the services provided as a freight forwarder in favor of the exporter, taking into account the wording of Article 21.5 of Law 37/1992 as amended by Law 28/2014.

The DGT's ruling

Transport services and others related to exportation are exempt from VAT when provided to freight forwarders, consignees, or customs agents acting on behalf of the exporter or the acquirer. The exemption does not apply if the recipient is an intermediary acting on their own account, or if the freight forwarder, consignee, or agent acts on their own account on behalf of another intermediary who also acts on their own account. In these cases, the services shall be subject to tax.

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