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A ship chartering company asks whether crew expenses (taxis, hotels, medical services) are VAT-exempt under Article 22 of Law 37/1992. The DGT responds that these services serve crew needs, not the ship's direct requirements, and are therefore subject to VAT.
Cuestión planteada Si la refacturación de estos gastos se encuentra sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido en aplicación de lo establecido en el artículo 22 de la Ley 37/1992. En otro caso, tipo impositivo aplicable.
Los servicios de transporte, alojamiento o asistencia sanitaria para la tripulación no se consideran prestaciones para atender las necesidades directas de los buques. Al no ser servicios destinados al buque en sí, no pueden acogerse a la exención del artículo 22 de la Ley 37/1992. Por tanto, la refacturación de estos gastos constituye una operación sujeta al tipo general del 21% cuando se entienda realizada en territorio español.
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