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V1610-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

The supply of fuel via barges to other vessels is subject to VAT

A company that supplies fuel to other vessels using barges or lighters inquires whether such an operation is exempt from VAT. The DGT responds that the requirements for exemption for this type of vessel are not met.

In 6 key points

Lifecycle

2017-06-22PublishedPublished 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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