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V2408-16 ·2 June 2016 ·consulta-vinculante Medium impact
Tax

Security services for vessels are subject to VAT if not provided to the vessel's operator

A query was raised regarding whether security services provided to an organisation for the protection of its members' ships are exempt from VAT. The DGT has determined that these services are subject to tax because they are not provided directly to the company that is the operator of the vessel.

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2016-06-02PublishedPublished 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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