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V2830-18 26 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Export mediation services may be VAT exempt if specific requirements are met

A company exporting textiles to Saudi Arabia has enquired whether commissions for mediation services (client sourcing, goods inspection) are subject to VAT. The DGT indicates that, although the service is provided in Spain, the transaction may be exempt if the service is directly related to the export.

The question raised

Taxation of the aforementioned mediation services received by the applicant for Value Added Tax purposes.

The DGT's ruling

Mediation services provided to a business operator in Spain are subject to VAT as they are performed within the national territory. However, they may be exempt if they are considered services directly related to exports, pursuant to Article 21 of the VAT Law and Article 9 of the Regulation. This exemption does not apply to advertising services, specialized consultancy, logistical support, or financial management, even if they are related to exports.

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