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V0228-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Vessel chartering classified as transport service, not leasing

A maritime transport company asks whether chartering vessels with crew and maintenance handled by the charterer constitutes leasing or a transport service. The DGT determines it is a transport service and is subject to VAT since the customer has a establishment in Spain, although it may be exempt if the vessel is engaged in international navigation.

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2026-02-04PublishedPublished 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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