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V3172-17 11 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Transport services between non-EU countries are subject to VAT if the client is an entrepreneur established in Spain

A company requested clarification on whether freight and accessory transport services performed between non-EU countries, without transiting through Spanish territory, are subject to or exempt from VAT. The DGT ruled that they are subject to VAT based on the place of supply of services, although they may be exempt if related to exports or if they meet international navigation requirements.

The question raised

Whether these services would be subject to Value Added Tax and, where applicable, whether they would be exempt from it.

The DGT's ruling

Services provided to entrepreneurs or professionals based in Spain are considered to be performed within the national territory and are subject to VAT. They may be exempt if they are directly related to the export of goods outside the Community, provided they comply with the requirements of the Law and the Regulation. Likewise, they could be exempt if they are services related to international maritime navigation under the conditions of Article 22 of the Law.

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