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V0023-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

Funeral services for crew repatriation are not considered direct vessel needs and are subject to VAT

A funeral services company enquired whether managing the repatriation of a deceased crew member from an international vessel qualifies as a service meeting the direct needs of the vessel, which would be exempt from VAT. The DGT ruled that funeral services do not constitute a direct need of the vessel and are therefore subject to the tax.

In 6 key points

How it affects those involved

Companies providing funeral services for maritime repatriation cannot apply VAT exemptions based on the direct needs of the vessel, as these services are deemed separate from the vessel's operational requirements.

Lifecycle

2018-01-10PublishedPublished 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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