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V1756-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

VAT should not be applied to Tourist Stay Tax paid on behalf of clients, provided disbursements requirements are met

A shipping agents' association has enquired whether VAT should be applied to the Tourist Stay Tax paid on behalf of cruise ship owners. The Directorate-General for Taxes (DGT) has ruled that, if the requirements for disbursements are met, such amounts do not form part of the VAT taxable base.

In 6 key points

How it affects those involved

This ruling clarifies that certain taxes paid on behalf of clients do not increase the VAT taxable base, provided they qualify as disbursements, offering tax certainty for shipping agents.

Lifecycle

2017-07-06PublishedPublished 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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