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A transport company has requested clarification on whether its services destined for the Canary Islands are VAT exempt when provided to businesses. The DGT clarifies that the export exemption applies if the recipient acts on behalf of the exporter or the purchaser, which includes freight forwarders or customs agents under certain conditions of representation.
Cuestión planteada 1º Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de un servicio de transporte con destino a las Islas Canarias prestado a por la consultante a un empresario que tenga la condición de:
Los servicios de transporte de mercancías están exentos de IVA cuando se relacionan con exportaciones fuera de la Comunidad, incluyendo las Islas Canarias. La exención es aplicable si el destinatario es el exportador, el adquirente, o intermediarios como transitarios, consignatarios o agentes de aduana que actúen por cuenta del exportador o del adquirente. No se aplica la exención cuando el destinatario es un intermediario que actúa en nombre propio o un profesional que actúa por cuenta de otro intermediario que actúa en nombre propio respecto del exportador.
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