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V0500-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Crew expenses refacturing liable to 21% VAT in Spain

A ship chartering company asks whether crew expenses (taxis, hotels, medical services) are VAT-exempt under Article 22 of Law 37/1992. The DGT responds that these services serve crew needs, not the ship's direct requirements, and are therefore subject to VAT.

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2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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