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V2510-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

No VAT or Excise Duty exemption for beverage supplies to charter yachts

A company requested clarification on whether the supply of wine, alcohol, and beverages to yachts under charter regimes is exempt from VAT and Excise Duty. The DGT ruled that it is not, as these vessels are considered intended for private recreational boating.

In 6 key points

How it affects those involved

Businesses supplying provisions to charter vessels must apply the standard VAT and Excise Duty rates, as chartering does not qualify for tax exemptions typically reserved for commercial or international transport.

Lifecycle

2017-10-05PublishedPublished 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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