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V2304-25 ·26 November 2025 ·consulta-vinculante Low impact
Tax

Maritime transport services to or from Northern Ireland subject to VAT if recipient is a Spanish business

A maritime transport company asks whether its services to or from Northern Ireland are intracommunity or exempt. The DGT determines that as Northern Ireland is a community territory only for goods and not for services, these services are subject to VAT if the recipient is a Spanish business.

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2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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