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V0954-24 30 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte marítimo

Maritime transport services are subject to VAT if the customer is based within the territorial scope

An individual providing international maritime transport services has enquired whether their operations are subject to VAT. The DGT has ruled that liability depends on the customer's location and whether the services are deemed related to imports or exports.

The question raised

Whether said provision of services would be subject to Value Added Tax.

The DGT's ruling

Transport services are subject to VAT when the recipient is a business or professional with a registered office or permanent establishment in the territory of application. In the case of imports, transport and ancillary services are subject but exempt if their amount is included in the taxable base of the import. For exports to territories outside the Community, such as the Canary Islands, services are exempt if they are directly related to the export and comply with the legal requirements.

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