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The query concerns the VAT treatment of transport services provided by a fiscal warehouse to a Dutch client, as well as the subcontracted services performed by the warehouse. The DGT determines that the service provided to the Dutch client is not subject to VAT due to place of supply rules, whereas the subcontracted services are subject to VAT.
Cuestión planteada Se cuestiona la tributación a efectos del Impuesto sobre el Valor Añadido de los servicios de transporte facturados por el consultante a su cliente holandés, así como el prestado por la agencia de transporte al consultante.
El servicio de transporte prestado por el consultante a su cliente holandés no está sujeto al IVA siempre que el destinatario no esté establecido en España. Por el contrario, el servicio de transporte facturado por la agencia de transporte al consultante está sujeto al impuesto, ya que el destinatario es el propio consultante. La exención por régimen de depósito distinto del aduanero no aplica a la subcontratación si el destinatario del servicio no es quien vincula las mercancías al régimen.
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