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V3214-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

Fuel supply for sea trials may be VAT exempt under the inward processing regime

A company constructing a vessel under an inward processing regime has requested clarification on whether the purchase of fuel for sea trials is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that the transaction may be exempt, provided it complies with the requirements of both VAT and applicable customs regulations.

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2019-11-22PublishedPublished 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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