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V2815-20 17 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Hydrocarbon transport services linked to a non-customs warehousing regime may be exempt from VAT

A company sought clarification on whether transport services provided to a freight forwarder for a hydrocarbon importer under a suspensive regime for Excise Duties were exempt from VAT. The DGT ruled that, as the hydrocarbons are linked to a warehousing regime other than a customs warehouse, the related service provision is exempt.

The question raised

Whether the service provision carried out by the applicant is exempt from Value Added Tax.

The DGT's ruling

Imports of goods linked to a storage regime other than a customs regime are exempt from VAT if the requirements of Article 65 of Law 37/1992 are met. Hydrocarbons are included in said exemption. Therefore, transport services directly related to these imports are exempt as long as the goods remain linked to the regime, pursuant to Article 24 of the Law.

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