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V1476-26 11 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · arrendamiento náutico

VAT liability for maritime and event services depends on lease duration and service nature

A company asked whether its maritime, event and training services to EU customers were subject to VAT and whether they should be declared in model 349. The DGT states that liability depends on specific location rules and whether the services constitute a single or multiple supply.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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