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V2232-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The importation of a vessel may be exempt from VAT even if the importer is not established in Spain

A Portuguese company inquired whether it could apply the VAT exemption to the importation of a commercial vessel without having an establishment in Spain. The DGT responds that the condition of not being established does not prevent the exemption, as the law conditions the same on the nature and use of the vessel.

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2023-07-27PublishedPublished 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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