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V4276-16 4 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Logistics costs must carry the same tax rate as the delivered products if they are ancillary

A taxpayer has inquired whether logistics costs invoiced by a supplier must carry the same VAT rate as the products or if they may be subject to the general rate. The Directorate-General for Taxes (DGT) has ruled that if logistics are ancillary to the delivery of goods, they must follow the tax rate applicable to the principal supply.

The question raised

Whether the tax rate applicable to logistics operations should be associated with the various tax rates of the products delivered in the invoice.

The DGT's ruling

If the logistics activity is ancillary to the delivery of goods and does not constitute an end in itself for the client, but rather the means to enjoy the principal service, it shall follow the taxation regime of the principal supply. Therefore, the applicable tax rate shall be the one corresponding to the delivered good. Logistics costs must be distributed among the various taxable bases using rational imputation criteria.

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