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V3112-18 ·30 November 2018 ·consulta-vinculante Medium impact
Tax

Skipper and boat maintenance services are subject to VAT if the recipient has a registered office or permanent establishment in Spain

A professional asks whether their skipper and maintenance services for a vessel owned by a foreign company are subject to VAT. The DGT responds that liability depends on whether the recipient is a business or professional with a registered office, permanent establishment, or domicile within the territory of application of the tax.

In 6 key points

Lifecycle

2018-11-30PublishedPublished 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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