Skip to content
V1646-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Ship logistics services are subject to VAT if the recipient has a registered office or establishment in Spain

A logistics company asks whether its services and those of its Canarian subcontractor are subject to VAT or exempt due to being related to vessels. The DGT determines that they are subject to the tax if the recipient has a registered office or permanent establishment in Spain and the exemption does not apply because the services are not provided to the holder of the operation.

In 6 key points

Lifecycle

2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact