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V2781-21 11 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · representante aduanero

The rule of effective use and enjoyment may apply to customs representative services

A customs representatives' association has enquired whether their services regarding import procedures are subject to VAT under the rule of effective use or enjoyment. The DGT has responded that these services may fall under the categories of mediation or advisory services, thereby allowing the application of said rule.

The question raised

Determination of the place of supply of services provided by customs representatives to their clients in import procedures.

The DGT's ruling

Management and advisory services in customs procedures may be subject to the rule of effective use and exploitation under Article 70.Two of Law 37/1992. This occurs if, after locating the transaction according to the general rules, it is determined that the service is effectively used or exploited within the territory to which the tax applies. The application of this clause must be analyzed on a case-by-case basis to verify whether such an economic relationship exists.

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