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V1527-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Location and taxability of transport services depend on whether acting on own account or on behalf of another

An international transport company has requested clarification regarding the VAT treatment of its services and subcontracting. The DGT clarifies that the location and taxability depend on whether the company acts on its own account or as an intermediary, as well as the recipient's status as a taxable person.

The question raised

Place of performance of the operations specified in the description of facts.

The DGT's ruling

If the consultant acts in their own name when subcontracting, the service is understood to be performed in Spain as their headquarters is the effective recipient. If they act in the name and on behalf of the importer, the service is located in Spain if the importer is a business with headquarters in the territory, although it could be exempt as it may form part of the import tax base. In services provided to freight forwarders, liability depends on whether they act in their own name or on behalf of the importer.

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