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A query is made regarding the VAT liability of freight transport services between different companies, including an Andorran one. The DGT determines that the general rule of localization applies when the recipient is a business with its registered office or establishment in Spanish territory.
Question raised: VAT liability of the services provided in case 1 by company E2 to company E1, and by the latter to the Andorran company; and in case 2 by company E2 to the Andorran company and by the Andorran company to company E1.
Freight transport services where the recipient is a business or professional acting as such and whose registered office of economic activity or permanent establishment is located in the territory of application of the tax, shall be subject to VAT. Conversely, if the recipient is a business not established in the territory of application of the tax and does not have a permanent establishment therein, the services shall not be subject to the tax.
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