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V1757-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

VAT should not be applied to Tourist Stay Tax if paid on behalf of the client

A shipping agency has enquired whether the Tourist Stay Tax amount paid on behalf of cruise ship owners should be included in the VAT taxable base. The Directorate-General for Taxes (DGT) has ruled that, provided 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 the tax treatment of disbursements made by shipping agents, ensuring that taxes paid on behalf of clients are not incorrectly subject to VAT.

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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