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V1523-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Surveying services provided to insurers are not exempt from VAT

A surveying company inquired whether its services provided to insurers and those received from subcontractors were exempt from VAT due to being related to vessels in international navigation. The DGT responds that the exemption does not apply because the services are not provided to the operator of the vessel nor do they meet the direct needs of the vessel.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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