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V1545-23 5 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

The taxation of parcel delivery and mediation services depends on the status of the recipient and the destination of the goods

A natural person provides logistics services (storage, transport) and commercial mediation for online purchases. The DGT determines that VAT liability varies depending on whether the client is a business or an individual, and analyzes the possible exemption for export.

The question raised

Question posed: Taxation of the described operation for Value Added Tax purposes.

The DGT's ruling

Parcel delivery and mediation services are considered provisions of services. If the recipient is a business, the place of supply depends on its registered office; if it is an individual, the rule for transport or mediation applies depending on the case. The parcel delivery service may be exempt if the goods are exported outside the Community and legal requirements are met. Mediation on behalf of others for individuals shall be subject to tax if the transaction being mediated takes place in Spain.

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