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An Italian company asks whether the mooring of its vessel is exempt from VAT on the grounds that it is a vessel suitable for international navigation. The DGT responds that charter yachts are considered private recreational navigation and are not entitled to the exemption.
Question posed: Exemption from Value Added Tax on the payment for vessel mooring, as well as other services included in Article 10 of Royal Decree 1624/1992, due to it being a vessel suitable for navigating on the high seas.
The VAT exemption for mooring services only applies to vessels intended for international commercial maritime navigation, excluding those for private or recreational use. Charter yachts are considered intended for private recreational navigation, even if they engage in international navigation. Therefore, the granting of use of a mooring berth is subject to the general VAT rate of 21%.
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