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V3050-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Taxi and hotel expenses for crew are subject to VAT and do not qualify for ship exemption

A shipping agent inquired whether taxi and hotel expenses for crew, recharged to the shipowner, are exempt from VAT. The DGT ruled that these services do not meet the direct needs of the vessel and are therefore subject to the tax.

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2023-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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