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V1521-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Sale of cruise ship equipment may be VAT exempt subject to use and registration requirements

A company sought clarification on whether the supply of fire protection equipment for tourist cruise ships was exempt from VAT. The DGT has ruled that the export exemption does not apply if the goods are incorporated into the vessel; however, exemptions under Articles 22 and 10 may apply if the purchaser is the holder of the activity and the vessel is registered.

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2017-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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