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V1798-15 8 June 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Freight transport services are subject to VAT when the recipient is a taxable person in Spain

A query is made regarding the place of supply of freight transport services when the transport begins in a Community country towards a non-Community country and vice versa. The DGT determines that, if the recipient is a taxable person established in Spain, the service is subject to Spanish VAT regardless of the route.

The question raised

Question posed: Place of supply of freight transport services provided to a company established in the territory to which the Tax applies when the transport begins in a Community country other than Spain destined for a non-Community country and vice versa.

The DGT's ruling

When the recipient of the supply of services is a taxable person or professional who has their place of business established in the territory to which the Tax applies, the supply is deemed to be made in said territory. In the case of freight transport services provided to a company established in Spain, the transaction is subject to Spanish VAT. To apply these rules of place of supply, the territories through which the transport passes are irrelevant.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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