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A natural person acting as an intermediary between exporters and freight forwarders has enquired whether their transport and brokerage services are VAT exempt due to their link to exports. The DGT clarifies that the exemption depends on whether the brokerage is carried out on one's own behalf or on behalf and for the account of third parties.
Cuestión planteada Si a dichos servicios de transporte y de intermediación les resultaría de aplicación la exención prevista en el artículo 21.5º de la Ley 37/1992.
Los servicios de transporte están exentos si se prestan a intermediarios que actúan en nombre y por cuenta del exportador, o a transitarios/consignatarios/agentes de aduanas que actúen en nombre propio y por cuenta del exportador. No hay exención si el intermediario actúa en nombre propio. Los servicios de intermediación solo están exentos si se realizan en nombre y por cuenta de terceros en operaciones de exportación de bienes.
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