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V4146-15 30 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Moving services for diplomatic officials are subject to VAT and require invoicing

A company inquired whether moving services provided to members of the diplomatic corps were subject to VAT or exempt. The DGT ruled that these services are subject to the tax and must be invoiced.

The question raised

Liability and, where applicable, exemption of said service. Invoicing.

The DGT's ruling

Goods transport services, such as removals, where the recipient is not a businessperson or professional, are subject to VAT for the portion of the journey occurring within Spanish territory. There is no exemption for removal services under the diplomatic, consular, or international organization regime pursuant to Royal Decree 3485/2000. Therefore, the company must issue and deliver an invoice for these operations.

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