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A shipping company asks whether it can claim VAT exemption for provisions and maintenance services for a vessel it leases, and how to re-invoice such expenses. The DGT responds that the exemption applies only if the buyer is the owner of the operation, and that re-invoicing of own expenses does not constitute a supply.
Cuestión planteada Aplicación de la exención prevista en el artículo 22 de la Ley 37/1992 a las facturas recibidas por la entidad consultante por suministros de productos de avituallamiento y servicios para atender las necesidades de un buque afecto a la navegación marítima internacional así como a la refacturación de dichos gastos a la entidad arrendataria del buque.
Los suministros de avituallamiento y servicios para atender necesidades directas del buque están exentos solo si el adquirente es el titular de la explotación. En este caso, al ser la consultante propietaria pero no explotadora, los gastos recibidos están sujetos a IVA. No obstante, la refacturación de dichos gastos a la arrendataria estará exenta de IVA si se consideran prestaciones accesorias a la operación principal de arrendamiento del buque.
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