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V3309-16 13 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exportación de bienes

Transport and ancillary services are VAT exempt if directly related to the export of goods

A seafood trading company has requested clarification on whether its sales qualify as exports and if its transport services are VAT exempt. The DGT clarifies that the transport exemption applies if the services are directly related to exports in accordance with customs regulations.

The question raised

Whether the sale operations of the goods marketed are considered an export of goods and whether the contracted transport services and other accessories to the operation are exempt from tax. The same questions apply in the case where the goods are acquired in EU countries prior to their transfer.

The DGT's ruling

Transport services and accessories contracted for sales subject to VAT shall be exempt when they are directly related to an export of goods. This exemption applies regardless of whether the goods were previously acquired in an EU country. For the service to be exempt, it must comply with the requirements of the VAT Law and its Regulations, being linked to the exit of goods from the Community.

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