Doctrine by topic · DGT Observatory

Logistics Operator: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 9 rulings · 2014–2023

Current position

Logistics services provided by an operator who does not participate in the commercial transaction are considered supplies of services. Their location depends on whether the recipient is a businessperson or professional with a registered office or establishment in the territory of application of the tax. In the case of transport linked to storage regimes other than customs warehousing, both transport and storage may be exempt.

The DGT's position remains stable regarding the nature of logistics services and the non-existence of a permanent establishment when the operator acts independently. No doctrinal changes are observed, but rather a constant application of the criteria for the location of services and the absence of a permanent establishment due to the use of third-party facilities.

Analysis based on 7 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9

V0452-23 28 Feb 2023

Absence of permanent establishment depends on premises availability and agent or subsidiary actions

SG de Fiscalidad Internacional

establecimiento permanenteagente autorizadooperador logísticoventa en nombre y por cuentarentas obtenidas en territorio español TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.aLGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0165-23 7 Feb 2023

Tax treatment depends on whether the client assumes the risk of goods at the logistics operator

SG de Impuestos sobre el Consumo

entrega intracomunitaria de bienesoperación asimilada a entrega intracomunitariatransferencia de bienesriesgos y beneficiosexención de IVA LIVA — Ley 37/1992 del IVA art. 9.3LIVA — Ley 37/1992 del IVA art. 9 bis

Affects CompanyExpat · Non-residentIndividual

V2649-22 27 Dec 2022

VAT treatment on sales to Portugal via logistics operator and potential consignment agreements

SG de Impuestos sobre el Consumo

entrega de bienesoperador logísticoentrega intracomunitariaventas en consignapoder de disposición LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2539-22 12 Dec 2022

Freight transport operations classified as services rather than supply of goods

SG de Impuestos sobre el Consumo

prestación de serviciosentrega de bienesoperador logísticoprestación intracomunitaria de serviciosintrastat LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0220-22 9 Feb 2022

Use of third-party warehouses does not necessarily imply a permanent establishment for VAT

SG de Impuestos sobre el Consumo

establecimiento permanenteadquisición intracomunitaria de bienesoperador logísticoinversión del sujeto pasivoventas en consigna LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3090-21 13 Dec 2021

Transport and storage services linked to a non-customs warehousing regime are exempt from VAT

SG de Impuestos sobre el Consumo

régimen de depósito distinto del aduaneroimpuestos especialesprestación de serviciosexención de IVAoperador logístico LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V3248-20 30 Oct 2020

No permanent establishment where an independent logistics operator provides services without premises available to the company

SG de Fiscalidad Internacional

establecimiento permanenteagente dependientelugar fijo de negociosoperador logísticorentas obtenidas en territorio español TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.aLGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1646-20 27 May 2020

Ship logistics services are subject to VAT if the recipient has a registered office or establishment in Spain

SG de Impuestos sobre el Consumo

prestación de serviciosestablecimiento permanentesujeto pasivoinversión del sujeto pasivoexención LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2472-14 23 Sept 2014

Use of an external logistics warehouse does not constitute a permanent establishment for VAT

SG de Impuestos sobre el Consumo

establecimiento permanentesujeto pasivoadquisición intracomunitariaoperador logísticoservicio de depósito LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 8

Affects CompanyExpat · Non-residentIndividual

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