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V1779-25 ·3 October 2025 ·consulta-vinculante Low impact
Tax

Non-existence of taxable event in the sale of vessels delivered outside the Union and treatment of mediation services

A company selling Turkish-built ships asks about taxation of sales and deductibility of advance payments. The DGT states that VAT is not due on deliveries outside the EU, but applies to mediation services and imports.

In 6 key points

How it affects those involved

VAT is not due on ship deliveries outside the EU, but applies to importation and mediation services.

Lifecycle

2025-10-03PublishedPublished 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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