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V0289-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

Nautical charter activities may be subject to VAT and Transport Special Tax

A Maltese company seeks advice on VAT and Special Transport Taxes applicable to its nautical charter contracts in the Mediterranean. The DGT states that such activities may be subject to both taxes and that the vessel itself may be considered an establishment.

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2021-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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