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A logistics company enquired whether the transport of kerosene from fiscal warehouses to military bases is exempt from VAT and when the tax liability arises. The DGT ruled that the exemption depends on the product being under a suspensive regime for Excise Duties during transport.
Cuestión planteada Se cuestiona si el servicio de transporte, tanto por tubería como por carretera, desde los depósitos fiscales de la consultante hasta las bases militares está exento del impuesto y sobre el momento en el que se produce el devengo del impuesto en el servicio de transporte.
El servicio de transporte está exento según el artículo 24 de la Ley del IVA si el producto se encuentra en régimen suspensivo de Impuestos Especiales, lo que equivale al régimen de depósito distinto del aduanero. No se aplica la exención si el transporte por carretera o tubería se realiza con un producto que no esté en dicho régimen suspensivo. Asimismo, no resultan aplicables las exenciones del artículo 22 de la Ley del IVA relativas a servicios para aeronaves de entidades públicas.
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