Back to index
V1719-20 1 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio postal universal

Postal services are VAT exempt if part of the universal postal service and not individually negotiated

A company providing postal and telematics services to a City Council has requested clarification on whether its activities are subject to VAT. The DGT clarifies that the exemption applies only to services constituting the universal postal service and not to those subject to 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 that form part of the universal postal service, regardless of whether the operator is public or private. The exemption does not apply if the terms of provision are 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 licensed holder, under national regulations and at affordable prices.

Book your free first meeting