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A maritime transport company asks whether chartering vessels with crew and maintenance handled by the charterer constitutes leasing or a transport service. The DGT determines it is a transport service and is subject to VAT since the customer has a establishment in Spain, although it may be exempt if the vessel is engaged in international navigation.
Question raised: Place of supply of the described services.
The charter party where the owner maintains nautical management, the crew, and maintenance is classified as a provision of transport services and not as a lease. The place of supply is where the recipient has its place of business. However, the charter shall be exempt if the vessel is used for international maritime navigation according to the requirements of Article 22.One of Law 37/1992.
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