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V1879-19 18 July 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport services provided to a freight forwarder acting on behalf of the exporter may be VAT exempt

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.

The question raised

Liability for Value Added Tax on services provided by transport companies to the applicant.

The DGT's ruling

Transport services provided in connection with exports are exempt from VAT when provided to freight forwarders, consignees, or customs agents acting on behalf of the exporter or the acquirer. For the exemption to be applicable, the requirements of Article 21.5 of the VAT Law and Article 9.1.5 of its Regulation must be met. The freight forwarder must act in such a way that the transport refers to goods that are effectively exported on behalf of said parties.

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