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V1565-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

The 21% standard VAT rate must apply to electricity re-invoicing in a marina

A resident of a yacht requested the application of the reduced 5% rate for electricity costs charged by the marina. The DGT ruled that, as it does not constitute a disbursement, the electricity is a re-invoicing of costs that must be taxed at the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between disbursements and re-invoicing of costs in maritime services, confirming that electricity charges passed through by marinas are subject to the standard VAT rate.

Lifecycle

2024-06-26PublishedPublished 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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