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V1380-19 12 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · avituallamiento

Transport services for ship provisioning are subject to VAT at the standard rate

A company requested clarification on whether the transport of provisioning products for vessels (whether engaged in international navigation or not) is exempt from VAT. The DGT ruled that these transport services are not exempt and must be taxed at the standard rate.

The question raised

Exemption of services provided by the consulting entity.

The DGT's ruling

Provision of transport services for provisioning products is not considered a service to meet the direct needs of vessels pursuant to Article 10.2 of the VAT Regulation. As they are not specified in said regulation, they cannot benefit from the exemption provided in Article 22 of the Law. Therefore, these services are subject to the tax at the general rate and are not exempt.

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