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V0646-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

Tugboats in inland waters are not exempt from VAT for maritime assistance

A towing company operating in a river port on the Guadalquivir river has enquired whether its vessels are exempt from VAT as they are used for maritime assistance. The Directorate General for Taxes (DGT) has ruled that, because the activity is carried out in inland waters rather than at sea, the exemption requirements are not met.

In 5 key points

How it affects those involved

Companies providing towing services in river ports or inland waterways cannot benefit from the VAT exemption applicable to maritime assistance services performed at sea.

Lifecycle

2018-03-12PublishedPublished 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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