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V1706-23 14 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

Goods in transit under non-customs warehousing regimes are not subject to VAT if the client is foreign

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.

The question raised

The taxation for Value Added Tax purposes of the transport services invoiced by the taxpayer to its Dutch client, as well as those provided by the transport agency to the taxpayer, is being questioned.

The DGT's ruling

The transport service provided by the taxpayer to its Dutch client is not subject to VAT provided that the recipient is not established in Spain. Conversely, the transport service invoiced by the transport agency to the taxpayer is subject to the tax, as the recipient is the taxpayer themselves. The exemption for the non-customs warehousing regime does not apply to subcontracting if the recipient of the service is not the party linking the goods to the regime.

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