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V0249-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Navigation aid fee must be included in the VAT taxable base for port services

A marina concessionaire has requested clarification on whether the navigation aid fee, paid as a substitute for the taxpayer, should be subject to VAT when recharged to customers. The Directorate General for Taxes (DGT) ruled that, due to its direct link to port services, the fee forms part of the tax's taxable base.

In 6 key points

How it affects those involved

This ruling clarifies that navigation aid fees cannot be treated as disbursements (suplidos) to avoid VAT; instead, they must be included in the total amount subject to VAT when services are provided.

Lifecycle

2023-02-14PublishedPublished 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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