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V2393-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

The sale and purchase of professional fishing rights are subject to VAT at 21% and do not benefit from the exemption under Article 22

The inquiry asks whether the sale and purchase of professional fishing rights may benefit from the VAT exemption provided for vessels and their equipment. The DGT responds that these rights possess an autonomous entity distinct from that of the vessel, and therefore cannot be assimilated to objects incorporated into the vessel nor to services for the vessel.

In 6 key points

Lifecycle

2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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