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V2456-21 ·29 September 2021 ·consulta-vinculante Medium impact
Tax

Water and electricity supplies to salvage or maritime assistance vessels may be VAT exempt

A public entity has requested clarification on whether the supply of water and electricity to vessels owned by a maritime salvage entity is exempt from VAT. The DGT ruled that, as these constitute supplies of goods, they may be exempt provided the vessels are used exclusively for maritime salvage or assistance.

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2021-09-29PublishedPublished 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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