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A company providing mediation services to promote wines under an excise duty suspension regime has enquired whether its services are exempt from VAT. The DGT has determined that, as they are linked to a warehousing regime other than a customs warehouse, the mediation services are exempt and allow for the deduction of input VAT.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido de los servicios de mediación prestados por la consultante como relacionados con una entrega exenta del artículo 24.Uno.1º.e) de la Ley 37/1992 y, en su caso, efectos de dicha exención sobre el derecho a deducir las cuotas soportadas por la consultante.
Los servicios de mediación prestados para la transmisión de productos objeto de Impuestos Especiales que se encuentren vinculados al régimen de depósito distinto del aduanero están exentos de IVA según el artículo 24.Uno.2º de la Ley 37/1992. Al tratarse de operaciones exentas bajo este artículo, la consultante tiene derecho a la deducción de las cuotas del impuesto soportadas para la realización de dichas operaciones.
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