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V1183-20 30 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · avituallamiento

VAT and Excise Duty exemptions for international shipping vessel provisioning

A company has requested clarification regarding the tax liability and documentation required for supplies (fuel, spare parts, food, tobacco, and beverages) provided to vessels on the Valencia-Genoa route. The DGT outlines the exemption requirements and the necessary documentation for VAT and Excise Duties.

The question raised

Subjecting the aforementioned operations to Value Added Tax and Excise Duties, as well as the documentation required for such operations.

The DGT's ruling

The supply of provisioning products may be exempt from VAT and Excise Duties if intended for vessels engaged in international maritime navigation, salvage, assistance, or fishing, excluding private recreational navigation. For alcohol and tobacco, the exemption requires export notification. For hydrocarbons, the route sale procedure with a circulation delivery note must be followed or an electronic administrative document must be used. Regarding VAT, exempt supplies are not declared under the export regime, but must comply with the formalities and procedures of export declarations through a customs shipping document.

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