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V0256-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Navigation aid fee subject to VAT as part of the taxable base for port services

A nautical club has enquired whether the navigation aid fee it pays as a substitute, and subsequently recharges to its clients, is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the fee must be included in the VAT taxable base due to its direct link to the port services provided.

In 6 key points

How it affects those involved

This ruling clarifies that certain port-related fees cannot be treated as mere disbursements (suplidos) but must be integrated into the taxable base of the service, increasing the VAT burden for entities acting as substitutes.

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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