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V2654-19 ·27 September 2019 ·consulta-vinculante Medium impact
Tax

Supply of products to international vessels must be classified under wholesale trade headings

A company supplying products (food, tobacco, etc.) to international vessels from warehouses located outside free zones has requested clarification regarding its classification under the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) has ruled that the company cannot use headings for export trading or free zones, but must instead use the wholesale trade heading corresponding to the specific product.

In 6 key points

How it affects those involved

Companies supplying international shipping vessels must ensure their IAE classification aligns with wholesale trade headings rather than export or free zone categories if their warehouses are located outside free zones.

Lifecycle

2019-09-27PublishedPublished 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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