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V1662-22 11 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport services for export may be exempt from VAT depending on the recipient

A logistics company inquired whether its transport services for shipments outside the EU were subject to or exempt from VAT. The DGT explains that the exemption depends on whether the service is provided directly to the exporter or to intermediaries acting on their behalf or to customs agents.

The question raised

Question raised: Whether the services provided by the inquirer are subject to or exempt from Value Added Tax.

The DGT's ruling

Transport services related to exports are exempt from VAT when provided to the exporter, the purchaser, or to freight forwarders, consignees, or customs agents acting on behalf of the exporter or purchaser. The exemption does not apply when the recipient is an intermediary acting on their own account, or when a freight forwarder, consignee, or customs agent acts on their own account for another intermediary who also acts on their own account with respect to the exporter.

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