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V1453-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

Stevedoring loading and unloading services provided to stevedoring companies may be VAT exempt

A business association has enquired whether stevedoring services provided to stevedoring companies are exempt from VAT when involving vessels engaged in international maritime navigation. The Directorate-General for Taxes (DGT) has ruled that the exemption applies even in stages prior to final commercialisation, provided the service is for the loading or unloading of vessels engaged in international maritime navigation.

In 6 key points

How it affects those involved

This ruling clarifies the scope of VAT exemptions for port services, confirming that the exemption applies to the entire supply chain of loading and unloading operations for international vessels, even when provided to intermediary stevedoring companies.

Lifecycle

2018-05-30PublishedPublished 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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