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V0070-16 ·13 January 2016 ·consulta-vinculante Medium impact
Tax

The onerous transfer of a boat mooring is subject to VAT at the standard rate of 21%

The owner of a mooring at a Nautical Club has requested a ruling on whether the transfer of said mooring to third parties for consideration is subject to VAT. The DGT has ruled that the activity constitutes a provision of services by a taxable person.

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2016-01-13PublishedPublished 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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