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V1452-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Construction of vessels using own materials constitutes a supply of goods subject to VAT in Spain

A company has requested a ruling regarding the VAT treatment of the construction, maintenance, and renovation of vessels carried out in Spanish ports. The DGT has determined that construction constitutes a supply of goods, whereas maintenance may be classified as a service provision involving an ancillary supply of goods.

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2017-06-07PublishedPublished 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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