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V3252-18 ·20 December 2018 ·consulta-vinculante Medium impact
Tax

Staff leasing services for loading and unloading ships may be exempt from VAT

An association of employment agencies has enquired whether the leasing of personnel for stevedoring on international vessels is exempt from VAT. The DGT has ruled that these services may be exempt if their purpose is the loading, stowing, unloading, or unstowing of goods on vessels that meet international navigation requirements.

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2018-12-20PublishedPublished 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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