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V5414-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

Navigation and vessel fees must be included in consignor's VAT base

A ship consignor inquired whether navigation and vessel charges (T-0 and T-1) billed to shipowners are subject to or exempt from VAT. The DGT states that, due to a direct link with consignment services, these fees must be included in the VAT taxable base for services.

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2026-07-30PublishedPublished 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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