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A vessel maintenance company has enquired whether its cleaning, painting, and careening services for coastal fishing vessels are exempt from VAT. The DGT indicates that if the vessels are used exclusively for coastal fishing, they meet the requirements for exemption, provided that all documentation obligations are fulfilled.
Cuestión planteada Tratamiento de las anteriores operaciones y si se encuentran exentas del Impuesto en aplicación del artículo 22 de la Ley 37/1992.
Los servicios de mantenimiento para buques afectos exclusivamente a la pesca costera están exentos de IVA según el artículo 22.Uno.2º de la Ley 37/1992. Para disfrutar de la exención, el prestador debe cumplir con los requisitos de documentación del Reglamento del IVA, como tener el duplicado de la factura y la copia autorizada de la inscripción del buque en el Registro Marítimo. Asimismo, se debe exigir al destinatario una declaración suscrita donde conste la afectación o el destino de los bienes que justifique la exención.
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