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V0563-20 9 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Mediation services for ferry ticket sales may be exempt if transport is international

A Spanish company has requested clarification on whether its mediation services for ferry ticket sales are subject to or exempt from VAT. The DGT has determined that liability depends on the shipping company's location, while exemption depends on whether the transport is international.

The question raised

Subjectivity and, where applicable, exemption from Value Added Tax of the mediation services provided.

The DGT's ruling

Mediation services are subject to VAT if the recipient shipping company has its registered office or permanent establishment in Spain; if the shipping company is not established in Spain, the transaction is not subject to tax. Mediation services shall be exempt if the transport of passengers to which they refer is exempt by departing from or arriving at a port outside the scope of the tax. If the transport is within the territorial scope of VAT, the mediation services shall be subject to tax and not exempt.

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