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V1453-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Stevedoring loading and unloading services provided to stevedoring companies may be VAT exempt

A business association has enquired whether stevedoring services provided to stevedoring companies are exempt from VAT when involving vessels engaged in international maritime navigation. The Directorate-General for Taxes (DGT) has ruled that the exemption applies even in stages prior to final commercialisation, provided the service is for the loading or unloading of vessels engaged in international maritime navigation.

The question raised

Application of the exemption provided for in Article 22.seven of Law 37/1992 to the services provided by stevedores to stevedoring companies in relation to the loading of vessels engaged in international maritime navigation.

The DGT's ruling

Loading and unloading services provided by stevedoring professionals to stevedoring companies are exempt from VAT if their purpose is the loading, stowage, unloading, or unstowage of goods on vessels engaged in international maritime navigation. This exemption is applicable even if the service is provided at a stage prior to final commercialization, according to the case law of the CJEU. In each specific case, it must be identified that the vessel is engaged in international navigation to apply the exemption.

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