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V1320-21 11 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Ferry ticket intermediation subject to VAT if carrier is based in Spain

A travel agency asks about VAT on commissions charged to Spanish and non-Spanish carriers. The DGT responds that VAT applicability depends on the carrier's location, and exemption from intermediation applies only if the transport is exempt due to destination or origin outside the VAT scope.

The question raised

Taxation for Value Added Tax purposes regarding the commission that shipping companies pay to the applicant, taking into account that some are residents and others are non-residents in the territory to which the Tax applies.

The DGT's ruling

Intermediation services are subject to VAT if the shipping company has its registered office or a permanent establishment in Spain. However, these services shall be exempt if the transport of passengers is carried out to or from a port outside the territorial scope of the tax. The exemption also applies when the applicant sells tickets to another agency acting on behalf of the shipping companies. If the transport takes place within the territorial scope of the tax, the mediation shall be subject to tax and not exempt.

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