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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.
La exención del artículo 22 de la Ley 37/1992 para avituallamiento, servicios de mantenimiento o reparaciones solo es aplicable si el destinatario es el titular de la explotación del buque. Si el adquirente es el propietario pero no el explotador, la operación está sujeta a IVA. La refacturación de gastos que se han recibido con factura a nombre de la consultante no es un suplido, sino una prestación de servicios sujeta al tipo general.
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