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V0567-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · localización de servicios

Location of tourist cruise services determined by transport and catering rules

A shipowners' association has requested clarification on how to determine the location of tourist cruise services and which exemptions apply. The Directorate-General for Taxes (DGT) has stated that the location rules for transport services and catering/restaurant services must be applied, while also noting the exemptions applicable to vessels engaged in international navigation.

The question raised

Place of performance. Exemptions for vessels.

The DGT's ruling

Tourist cruise services are considered to be provided within the territory of application of the Tax according to the rules of localization for passenger transport services (for the portion of the journey occurring within the territory) and for catering and onboard restaurant services (when provided during passenger transport within the Community where the place of commencement is within the territory). Likewise, the transport of travelers and their luggage by sea originating from, or destined for, a port located outside the scope of the Tax is exempt.

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