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V1546-23 5 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for ship construction or purchase applies only to vessels used for commercial transport

A state agency has requested clarification on whether the construction or purchase of a polar logistics vessel for scientific research is exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that the exemption only applies if the vessel is used for international maritime navigation for the remunerated transport of goods or passengers, rather than for public research functions.

The question raised

Whether the construction or purchase of said vessel is exempt for Value Added Tax purposes.

The DGT's ruling

The exemption under Article 22.One.1º of Law 37/1992 requires that the vessel be assigned to international maritime navigation in commercial activities involving the paid transport of goods or passengers. The exemption is not applicable if the transport of passengers or goods is carried out within the framework of public scientific research functions. To apply the benefit, the acquirer must be a company dedicated to said commercial activity and must use the vessel for such purpose.

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