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V1565-20 25 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio postal universal

VAT exemption for postal services only applies if provided as part of the universal postal service

A taxpayer queried whether a local council's communication delivery service is subject to VAT. The DGT ruled that the exemption only applies if the provider acts as a universal postal service operator, rather than through individually negotiated terms.

The question raised

Taxation of the provision of the referred service for Value Added Tax purposes.

The DGT's ruling

The exemption under Article 20.one.1 of Law 37/1992 applies to ancillary services and deliveries carried out by operators committed to providing the universal postal service or parts thereof. It does not apply to services with provision conditions negotiated individually to satisfy the specific needs of certain operators. Services for the formal notification of administrative or judicial documents are exempt if they are provided mandatorily by a licensee at affordable prices under national regulations.

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