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V2051-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Purchase of a charter vessel may be subject to VAT and the buyer could be the taxable person

A Uruguayan citizen inquires about purchasing a vessel in Spain from two Dutch residents for charter activities. The DGT analyses the VAT liability, identifying the taxable person and the point at which the tax becomes due.

In 6 key points

Lifecycle

2016-05-12PublishedPublished 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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