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V0070-16 13 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de amarre

The onerous transfer of a boat mooring is subject to VAT at the standard rate of 21%

The owner of a mooring at a Nautical Club has requested a ruling on whether the transfer of said mooring to third parties for consideration is subject to VAT. The DGT has ruled that the activity constitutes a provision of services by a taxable person.

The question raised

Liability for Value Added Tax regarding the aforementioned transfer of the mooring.

The DGT's ruling

The transfer of a mooring for consideration entails the consideration of an entrepreneur or professional for Value Added Tax purposes. Therefore, said transfer is subject to the tax and must be charged on an invoice applying the general tax rate of 21 percent.

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