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A company belonging to a joint venture (UTE) has enquired whether the delivery of a maritime salvage vessel to said joint venture is exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the exemption does not apply to the delivery to the joint venture, as the exclusive use for salvage purposes only applies to the final public entity purchaser.
Cuestión planteada Si las operaciones efectuadas por la consultante a favor de la UTE están exentas del impuesto en virtud del artículo 22 de la Ley 37/1992.
La entrega de la embarcación de la consultante a la UTE no está exenta de IVA y debe repercutirse el tipo general del 21 por ciento. La exención del artículo 22 de la Ley 37/1992 requiere que el adquirente sea la propia compañía o la entidad pública que utilice los buques para los fines que habilitan la exención. En este caso, la afectación exclusiva al salvamento o asistencia marítima solo concurre en la entidad pública y no en la UTE.
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