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A freight forwarding company has enquired whether transport services received from third parties for its export clients are subject to VAT. The DGT has ruled that these services are exempt provided the forwarder acts on behalf of the exporter or purchaser and all regulatory requirements are met.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por las compañías de transporte a favor de la consultante.
Los servicios de transporte prestados con ocasión de exportaciones están exentos de IVA cuando se prestan a transitarios, consignatarios o agentes de aduana que actúen por cuenta del exportador o del adquirente. Para que la exención sea aplicable, deben concurrir los requisitos del artículo 21.5º de la Ley del IVA y del artículo 9.1.5º de su Reglamento. El transitario debe actuar de forma que el transporte se refiera a mercancías que efectivamente se exporten por encargo de dichos sujetos.
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