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V2532-23 21 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación en nombre y por cuenta ajena

Used clothing brokerage and transport services subject to VAT or regional taxes depending on location

A company requested a ruling on the taxation of its brokerage and transport services within a peer-to-peer used clothing sales platform. The DGT has determined that taxation depends on the location of the delivery of the garments and whether the transaction constitutes an export.

The question raised

Whether the aforementioned intermediation services in the sale and transport of garments provided by the consulting entity to the buyer are subject to Value Added Tax when the acquirers are established in the territory to which the Tax applies or in another Member State. Liability and, where applicable, exemption of such services when sellers and/or buyers are established in the Canary Islands, Ceuta, or Melilla.

The DGT's ruling

Intermediation services rendered on behalf of and for the account of others are subject to VAT when the underlying supply of goods takes place within the territory to which the tax applies. The transport service is considered ancillary to the intermediation and follows the same taxation regime. In cases of export to the Canary Islands, Ceuta, or Melilla, the intermediation shall be exempt from VAT if the legal requirements are met. In the Canary Islands, Ceuta, and Melilla, the IGIC or the IPSI shall apply depending on the location of the supplies.

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