Tax liability under two IAE headings for maritime tour services
Technical details
Summary
A company asks which IAE headings apply when providing maritime tour and excursion services with a captain. The DGT confirms that taxation applies under two distinct headings depending on the service recipient.
In 6 key points
How it affects those involved
Businesses offering maritime tours to agencies or end customers must register and pay tax under two specific IAE headings based on the recipient of the service.