Skip to content
V1380-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Transport services for ship provisioning are subject to VAT at the standard rate

A company requested clarification on whether the transport of provisioning products for vessels (whether engaged in international navigation or not) is exempt from VAT. The DGT ruled that these transport services are not exempt and must be taxed at the standard rate.

In 6 key points

How it affects those involved

Businesses providing transport for ship supplies must apply the standard VAT rate rather than seeking exemptions, even for vessels involved in international trade.

Lifecycle

2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact