Skip to content
V2221-25 ·19 November 2025 ·consulta-vinculante Low impact
Tax

The deductibility of VAT in the acquisition of the vessel and its expenses depends on the degree of use for business purposes

The tax authority states that VAT deductibility depends on the percentage of business use, and subsequent transfer will be adjusted according to the degree of business impact.

In 6 key points

How it affects those involved

The deductibility of VAT on boat acquisition and maintenance is conditional on the proportion of business use, with transfer rules tied to the degree of business exposure.

Lifecycle

2025-11-19PublishedPublished 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