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A company sought clarification on whether technical assistance and coordination services for a trade mission in Switzerland were VAT exempt. The DGT ruled that neither the exemption for services related to exports nor the exemption for brokerage services applies.
Cuestión planteada Si tales servicios están sujetos y exentos del Impuesto.
Los servicios de asistencia o coordinación no gozan de la exención por servicios directamente relacionados con exportaciones, ya que no se prestan a partir del momento en que los bienes se expiden fuera de la Comunidad. Asimismo, la exención por intermediación solo aplica a servicios que consisten en poner en contacto al exportador con el adquirente, excluyendo servicios de representación, apoyo logístico o asistencia en la fase de contratación y ejecución.
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