Skip to content
Back to index
V2445-23 8 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Export brokerage services are VAT exempt only when acting on behalf of the exporter

A Spanish company sought clarification on whether brokerage services received for exports to Morocco were subject to VAT or exempt. The DGT ruled that the service is subject to VAT as it takes place in Spain, but will only be exempt if the brokerage is carried out on behalf of and for the account of the exporter in export transactions.

The question raised

Liability, and where applicable, exemption, of the intermediation services received by the applicant for Value Added Tax.

The DGT's ruling

Intermediation services received by an entrepreneur based in Spain are subject to VAT as the provision takes place within the national territory. The exemption under Article 21.6 of Law 37/1992 only applies if the intermediary acts on behalf of and for the account of third parties in goods export operations. The exemption does not apply to management services, specialized consultancy, or financial services, even if they are related to exports.

Book your free first meeting