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V2874-19 ·17 October 2019 ·consulta-vinculante Medium impact
Tax

Fuel delivery to intermediaries may be VAT exempt if ownership transfers to the vessel owner upon loading

A company sought clarification on whether supplying fuel to intermediaries for international maritime vessels was exempt from VAT. The DGT indicates that while deliveries to intermediaries are generally subject to tax, they may be exempt if the transfer of ownership does not occur until the vessel owner can actually dispose of the goods.

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2019-10-17PublishedPublished 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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