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V3090-21 13 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Transport and storage services linked to a non-customs warehousing regime are exempt from VAT

A logistics company enquired whether its transport and storage services for goods subject to excise duties, linked to a warehousing regime other than a customs warehouse, were exempt from VAT. The DGT ruled that while these services are subject to the tax, they are exempt.

The question raised

Whether the services provided by the applicant are exempt from value added tax.

The DGT's ruling

Transport services provided in relation to goods linked to a customs warehousing regime other than customs warehousing are exempt pursuant to Article 24.One.3, letter g), of Law 37/1992. Furthermore, as there is no distinction regarding the nature of the exempt services in said article, storage services are also exempt. The exemption applies as long as the goods remain linked to the indicated regimes.

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