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V0771-15 9 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · puntos de amarre

Leasing of mooring points considered VATable as immovable-related services

A yacht club asks whether leasing mooring points to non-resident intracommunity customers is subject to VAT. The DGT determines that mooring points are buildings and their leasing constitutes a service directly related to immovable property.

The question raised

Tax liability of the services provided by the consulting entity.

The DGT's ruling

Mooring points on pontoons are considered buildings if they are permanent constructions that allow for an autonomous and independent activity. The rental of these points is considered a service directly related to real estate pursuant to Article 70.One.1º of the VAT Law. Therefore, the supply is understood to be carried out in Spanish territory, regardless of the nationality of the client or the duration of stay.

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