Skip to content
V2535-22 ·12 December 2022 ·consulta-vinculante Medium impact
Tax

To apply VAT exemption on ship repairs, invoices must be issued to the operating community of property

A community of property operating a fishing vessel inquired whether it could apply the VAT exemption on repairs if invoices were issued to each member separately. The DGT ruled that the exemption requires the recipient to be the holder of the business operation and that, if the community is the taxable person, the invoice must be issued in its name.

In 6 key points

Lifecycle

2022-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact