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V3345-15 29 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Logistics services to follow the VAT rate of the delivered product if ancillary to the sale

A logistics company starting wholesale trade activities has requested clarification on the VAT rate applicable to operations combining products and services. The DGT has ruled that if logistics are ancillary to the supply of goods, the VAT rate applicable to the product shall apply.

The question raised

Tax rate applicable to the operation subject to consultation.

The DGT's ruling

If a provision of services is ancillary to a principal one, it is not taxed autonomously, but rather follows the regime of the principal one. In this case, the logistics activity is considered ancillary to the delivery of goods, so the total consideration (product plus services) shall be taxed at the tax rate applicable to the delivered good.

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