Doctrine by topic · DGT Observatory

International Transport: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2022

Current position

Transport services related to exports are exempt from IVA (Value Added Tax) when provided to the exporter, the purchaser, or intermediaries (freight forwarders, consignees, or customs agents) acting on behalf of the exporter or the purchaser. The exemption does not apply if the recipient is an intermediary acting on their own behalf, or if a professional acts on their own behalf on behalf of another intermediary who is also acting on their own behalf.

The DGT's position remains constant in the application of the exemption for transport related to exports. The rulings of 2021, 2022, and 2023 reiterate that the key factor is whether the intermediary acts on behalf of another or on their own behalf. No changes in criterion are observed, but rather a consolidation of the interpretation regarding the recipient's legitimacy for the exemption.

Turning points

4 April 2022 V0723-22

Clarifies the application of the exemption in successive sales with a single transport outside the Community, linking the exemption to the specific delivery related to said transport.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11

V2653-22 27 Dec 2022

Export transport services may be VAT exempt depending on the recipient and their role

SG de Impuestos sobre el Consumo

exencióntransporte internacionalexportacióntransitariosagentes de aduanas LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V2652-22 27 Dec 2022

Export transport services may be VAT exempt depending on the recipient's status

SG de Impuestos sobre el Consumo

exencióntransporte internacionalexportaciónintermediariotransitario LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V1003-22 5 May 2022

Transport services for exports may be exempt if the recipient acts on behalf of the exporter

SG de Impuestos sobre el Consumo

exencióntransporte internacionalexportacióntransitariosagentes de aduanas LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V0997-22 5 May 2022

Export transport services may be VAT exempt if provided to intermediaries acting on behalf of the exporter

SG de Impuestos sobre el Consumo

exencióntransporte internacionalrepresentante aduaneroexportaciónintermediario LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V0723-22 4 Apr 2022

VAT exemption on chain sales depends on the link between international transport and delivery

SG de Impuestos sobre el Consumo

ventas en cadenaexención por exportacióntransporte internacionalvínculo de transportedepósito distinto del aduanero LIVA — Ley 37/1992 del IVA art. 19.5LIVA — Ley 37/1992 del IVA art. 21

Affects CompanyExpat · Non-residentIndividual

V0222-22 9 Feb 2022

Delivery of goods to a client with centres in the Canary Islands may be VAT exempt if transport outside the EU is proven

SG de Impuestos sobre el Consumo

exenciónentrega de bienestransporte internacionaldocumentación aduaneraterritorio de aplicación del impuesto LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 68

Affects CompanyExpat · Non-residentIndividual

V3188-21 23 Dec 2021

Export transport services may be VAT exempt depending on the recipient

SG de Impuestos sobre el Consumo

transporte internacionalexención por exportaciónintermediariotransitarioagente de aduanas LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V1579-21 26 May 2021

Export transport services may be VAT exempt depending on the recipient

SG de Impuestos sobre el Consumo

transporte internacionalexención por exportaciónintermediariotransitarioagente de aduanas LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 69

Affects CompanyExpat · Non-residentIndividual

V1891-19 18 Jul 2019

Transport services provided to a business client resident in Spain are subject to VAT

SG de Impuestos sobre el Consumo

prestación de servicioslugar de realizaciónempresario o profesionaltransporte internacionalmediación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V1527-17 15 Jun 2017

Location and taxability of transport services depend on whether acting on own account or on behalf of another

SG de Impuestos sobre el Consumo

prestación de serviciossujeto pasivotransporte internacionalnombre propionombre y por cuenta ajena LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Tres

Affects CompanyExpat · Non-residentIndividual

V2490-14 23 Sept 2014

Not all travel assistance insurance is exempt from insurance premiums tax

SG de Tributación de las Operaciones Financieras

impuesto sobre las primas de segurostransporte internacionalexenciónasistencia en viajerelación directa y exclusiva Ley 13/1996LIVA — Ley 37/1992 del IVA art. 22.1

Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.

Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.

Contact