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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.
Cuestión planteada Lugar de realización de las prestaciones de servicios descritas.
El contrato de fletamento donde el fletante mantiene la gestión náutica, la tripulación y el mantenimiento se califica como prestación de servicios de transporte y no como arrendamiento. Al ser el destinatario un empresario con sede en el territorio de aplicación del impuesto, la operación está sujeta al IVA según el artículo 69.1.º de la Ley 37/1992. No obstante, el fletamento estará exento si el buque está afecto a la navegación marítima internacional conforme al artículo 22.Uno de la misma ley.
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