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V0346-24 12 March 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for vessel services does not apply if the recipient is not the operator

A maritime logistics and transport company inquired whether subcontracted services to meet vessel requirements (such as port fees or cargo handling) are VAT-exempt when re-invoiced. The DGT ruled that the exemption does not apply because the company is not the operator of the vessels.

The question raised

Whether the provision of services contracted by the inquiring entity would be exempt from Value Added Tax in application of the provisions of Article 22 of Law 37/1992.

The DGT's ruling

The exemption under Article 22.Seven of Law 37/1992 for services meeting the direct needs of vessels requires that the recipient be the holder of the operation (shipowner or consignee). As the applicant is a third party subcontracting services in its own name, it cannot benefit from said exemption. The list of services in the Regulation is illustrative and not exhaustive.

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