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V1691-24 10 July 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Inclusion of transport costs in the import tax base is mandatory, not optional

A customs representative company inquired whether including transport costs in the import tax base is optional or if the carrier may charge VAT separately. The Directorate General for Taxes (DGT) ruled that inclusion is mandatory under Article 83 of the VAT Act and is not at the discretion of the service provider.

The question raised

Information is requested as to whether, in accordance with Article 83 of the Value Added Tax Law, it is mandatory to include transport costs in the taxable base of the various imports described, or if, on the contrary, it is optional, allowing the carrier to charge the Tax for the provision of their service.

The DGT's ruling

The inclusion of transport services in the taxable base of imports must be carried out mandatorily in accordance with the criteria of Article 83 of the VAT Law and customs regulations. This is not a provision subject to optional application by the service provider. If transport services are included in the import taxable base, they may be exempt from tax to avoid double taxation, provided that the requirements of Article 64 of the Law and Article 19 of the Regulations are met.

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