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V0005-18 ·6 January 2018 ·consulta-vinculante Medium impact
Tax

Charter yachts are not entitled to VAT exemption on mooring services

An Italian company asks whether the mooring of its vessel is exempt from VAT on the grounds that it is a vessel suitable for international navigation. The DGT responds that charter yachts are considered private recreational navigation and are not entitled to the exemption.

Lifecycle

2018-01-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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