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V1171-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

Navigation aid fees must be included in the VAT taxable amount for port services

A nautical club has enquired whether the navigation aid fee charged to its clients for reimbursement is subject to VAT. The DGT has ruled that the fee must be included in the tax base as there is a direct link to the port services provided.

In 6 key points

How it affects those involved

This ruling clarifies that navigation aid fees cannot be treated as disbursements (suplidos) but must be integrated into the VAT taxable amount, increasing the tax burden on port-related services.

Lifecycle

2023-05-08PublishedPublished 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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