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V0346-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

VAT exemption for vessel services does not apply if the recipient is not the operator

A maritime logistics and transport company inquired whether subcontracted services to meet vessel requirements (such as port fees or cargo handling) are VAT-exempt when re-invoiced. The DGT ruled that the exemption does not apply because the company is not the operator of the vessels.

In 5 key points

How it affects those involved

Companies providing services to vessels must ensure the recipient is the actual operator to qualify for VAT exemptions; otherwise, VAT must be charged.

Lifecycle

2024-03-12PublishedPublished 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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