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V0110-17 ·20 January 2017 ·consulta-vinculante Medium impact
Tax

Maintenance services for coastal fishing vessels may be VAT exempt

A vessel maintenance company has enquired whether its cleaning, painting, and careening services for coastal fishing vessels are exempt from VAT. The DGT indicates that if the vessels are used exclusively for coastal fishing, they meet the requirements for exemption, provided that all documentation obligations are fulfilled.

In 6 key points

How it affects those involved

Companies providing maintenance services to vessels dedicated solely to coastal fishing may benefit from VAT exemptions, subject to strict documentary compliance.

Lifecycle

2017-01-20PublishedPublished 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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